Inheritance in Thailand for foreigners: what a foreign heir can keep.
// Short answer
A foreigner can inherit a Thai condominium unit as a statutory heir or under a will. Whether they can keep it depends on the Condominium Act: an heir who qualifies under section 19 keeps it unless it takes the building over its 49% foreign quota; an heir who does not qualify must notify the Land Office within 60 days and sell within one year. Inheritance tax applies only above THB 100 million per heir.
Rules and rates as of October 2026. This explains the rules and where they are written; it is not legal advice on an estate.
On this page
Can a foreigner inherit a condo in Thailand?
Yes, as a statutory heir or under a will. A foreigner who qualifies under section 19 of the Condominium Act keeps the unit, unless adding it takes foreign ownership in that building above the 49% quota; then the units above the quota must be sold within one year.
A foreigner who does not fall into a section 19 category and inherits a unit must notify the official in writing within 60 days of acquiring it, and sell it within one year (section 19 septies). If it is not sold in time, the Director-General of the Department of Lands may sell it and pay over the proceeds. Who qualifies under section 19: section 19 of the Condominium Act explained.
Can a foreigner inherit land in Thailand?
Only with permission. A foreigner who inherits land as a statutory heir may be permitted by the Minister to keep it, within the area limits of section 87 of the Land Code (section 93).
Land a foreigner acquires without that permission must be disposed of within a period the Director-General sets, of at least 180 days and at most one year (section 94). This is why foreign owners generally hold a condominium unit, not land: foreign freehold in Thailand explained.
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Is there inheritance tax in Thailand?
Only on large inheritances: each heir pays on the part they receive from one deceased above THB 100 million, at 10%, or 5% for an ascendant or descendant of the deceased. A non-Thai heir who is not a Thai resident is taxed only on property in Thailand.
The heir files form P.M.60 and pays within 150 days of receiving the inheritance that creates the liability. Below THB 100 million per heir there is nothing to pay. Yearly taxes while you hold the unit: Thailand property tax for foreigners.
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What does the heir need to do first?
Register the inheritance at the Land Office where the unit is, and if the heir does not qualify under section 19, give the 60-day written notice. Where a court appoints an estate administrator, the administrator handles the transfer and, within the Revenue Department's rules, the tax filing.
The money side matters for a later sale: the unit's original foreign-exchange record is what lets sale proceeds leave Thailand. The FET certificate guide and selling a Thai condo as a foreigner cover both.
Sources
Free, before you sign
The Thailand condo breakdown
The 49% foreign-quota check, the full cost stack, and a worked case study of a unit I own in Chiang Mai. One email, instant download.
Frequently Asked Questions
Can a foreigner inherit a condo in Thailand?
What happens if inheriting a condo takes the building over the 49% foreign quota?
Is there inheritance tax in Thailand for foreigners?
Can a foreigner inherit land in Thailand?
Header photo: Unknown, CC0, via Wikimedia Commons. All credits: image credits.