Inheritance Laws
succession of foreign owned real estate
Something you do not own, you cannot transfer by inheritance or last will. Something you are not allowed to own as a foreigner in Thailand, you also cannot acquire by inheritance or through succession laws. This applies to the inheritance of land, leased land, or condominium units by foreigners in Thailand.
Inheritance of Land in Thailand
Foreigners are not allowed to own land in Thailand, and therefore, foreigners cannot inherit land in Thailand. Foreigners married to a Thai national may acquire land as a statutory heir under Section 93 of the Land Code Act, but will not be permitted to register ownership. This section was originally written for foreign heirs who acquire land from another foreigner owning land under a treaty.
Section 93: “A foreigner who acquires land by inheritance as statutory heir can have an ownership in such land upon a permission of the Minister of Interior. However, the total plots of land shall not exceed those specified in Section 87.”
Section 93 of the Land Code must be read in relation to Section 86, which addresses foreign ownership under a treaty, not in relation to foreigners married in Thailand inheriting land from their Thai spouse. This over 50-year-old section applies to statutory heirs of foreigners who acquired land under treaty provisions (section 86). The last such treaty was terminated in 1970, and there is currently no treaty in force allowing the Minister of Interior to grant permission to any foreigner to register land ownership in Thailand. Any foreign statutory heir (e.g., a foreign spouse) must sell the land within one year, pursuant to Section 94 of the Land Code Act.
It is important to note that only since 1999 (following a ministerial regulation) has it been permitted for a Thai national married to a foreigner to acquire land during the marriage, and only after confirming that the foreign spouse does not acquire ownership rights (i.e., through a land office letter of confirmation). This way the land becomes a personal asset of the Thai spouse and not a marital property between the spouses.
A foreign spouse may inherit land owned by their Thai spouse, but upon the death of the Thai spouse, the foreigner will not be allowed to register ownership of the land. The foreigner must sell the land within one year from the date of acquisition by inheritance.
Inheritance of a Condominium Unit in Thailand
Section 19 (7) of the condominium act of Thailand divides foreign heirs and legatees into two groups: strong>qualified and unqualified for registration of ownership. In practice, most foreigners inheriting a condo unit in Thailand cannot register ownership and must sell the apartment within one year of acquisition by inheritance.
Section 19(7):
“A foreigner or juristic person regarded by law as foreign, other than those specified in Section 19(1), who acquires an apartment by inheritance as statutory heir or legatee or otherwise, shall notify in writing the competent authority within sixty days from the date of acquisition of ownership, and shall dispose of such apartment within one year from the date of acquisition. If disposition is not made within said period, the provisions of the fourth paragraph of Section 19(8) shall apply mutatis mutandis.”
Qualified Foreign Heirs Under Section 19(1)
Qualified foreign heirs and legatees under Section 19(1) may register ownership of a condominium unit, provided that doing so does not exceed the 49% foreign ownership quota in the condominium. If the quota is full, even qualified foreigners must sell the unit within one year of acquiring it by inheritance.
- Foreigners permitted to have residence in the Kingdom under the immigration law (qualified to hold ownership within the foreign ownership quota of a condominium).
- Foreigners permitted to enter into the Kingdom under investment promotion law (qualified to hold ownership within the foreign ownership quota of a condominium).
- Juristic persons as provided in Sections 97 and 98 of Land Code and registered juristic person under Thai law (qualified to hold ownership within the foreign ownership quota of a condominium).
- Juristic persons which are aliens under section 4 of the foreign business act and have obtained promotion certificate under investment promotion law (qualified to hold ownership within the foreign ownership quota of a condominium).
- Foreigners or juristic persons regarded by law as foreign who have brought in foreign currency into the Kingdom or withdrawn money from Thai Baht account of the persons who have residence outside the Kingdom or withdrawn money from foreign currency account (qualified to hold ownership within the foreign ownership quota of a condominium).
Obligations of Ineligible Foreign Heirs
Any foreigner who does not meet the criteria of Section 19(1) is considered ineligible. In this case, they must:
- Notify the local or provincial Land Office in writing within 60 days of inheriting the unit
- Dispose of the condominium unit within one year from the date of ownership acquisition
If the foreigner fails to comply, the Director-General of the Land Department has the authority to sell the unit on their behalf.
Read more: succession foreign ownership of a condominium unit
Inheritance of Leased Properties
Warning: “Leasehold” in Thailand refers only to what is basically a prepaid rental contract under the Hire of Property section of the Civil and Commercial Code. It is not a real property right and is not automatically transferable by inheritance.
Under Thai law, a lease (tenancy) is a contractual arrangement and a personal right of the lessee. The general principle is that a lease agreement terminates upon the death of the lessee. As confirmed by the Supreme Court of Thailand, the lessee is considered the essence of the lease. Therefore, when the lessee dies, the lease contract automatically ends unless specific provisions to the contrary are included in the agreement. To preserve the lease beyond the lessee’s death, the lease structure must include a clause for succession or assignment of rights. When such a clause exists, the lessee’s heirs may claim performance directly from the original lessor under Section 374 of the Civil and Commercial Code. However, this right does not automatically extend to successors of the lessor. To avoid potential legal complications, it is often advisable to include co-lessees in the lease agreement. This allows each co-lessee to independently continue the lease if the other lessee passes away.
Tip: For better long-term security, a foreign lessee can combine a
land lease with a registered
right of superficies. This allows the foreigner to legally own the structure on the land and maintain rights independently of the lease, even if the lease ends or the land changes ownership.
Read more →
Inheritance of Company Shares and Control in a Thai Limited Company
The inheritance of shares and control in a Thai limited company—especially where a foreigner holds property through the company—is legally more complex than individual ownership. Share certificates alone have no legal effect, as Thai company shares are not bearer shares.
To transfer control:
- The shares must be officially transferred and registered at the Department of Business Development.
- The foreigner’s heirs must be registered as new shareholders.
- The remaining (often nominee) Thai shareholders must hold a shareholders’ meeting to appoint a new director.
Proper legal assistance is essential to ensure both share transfer and company control are validly passed to the heirs under Thai law.
Click a question below to see the answer.
No. Foreigners are not allowed to own land in Thailand. Even if land is inherited (e.g., from a Thai spouse), the foreign heir must sell the land within one year. Ownership registration will not be permitted.
Only if the foreign heir qualifies under Section 19(1) of the Condominium Act (e.g., permanent resident or foreign currency transferee). Otherwise, the unit must be sold within one year of inheritance. Registration is not allowed for unqualified heirs.
No, not automatically. A lease is a personal contract under Thai law and generally ends with the lessee’s death unless the agreement includes specific succession rights. Even then, it may not bind successors of the lessor.
Read more:
Land Laws
land code amendment act
Foreign land ownership in Thailand under a treaty
Foreigners may under section 86 of the Land Code acquire land in Thailand by virtue of the provision of a treaty providing him with the right to own land. Obtaining such acquisition is subject to the provision of the Land Code and the Ministerial Regulations issued under the Land Code, and the permission must be obtained from the Ministry of Interior. Before the termination of the treaty which was made on February 27th, 1970, there were 16 countries bided to the treaty;
Land Ownership in Thailand
foreign ownership restrictions
Foreigners are generally prohibited from owning freehold land in Thailand. The restrictions are not absolute, however. Under section 86 of the Land Code Act, foreign ownership may exist pursuant to a treaty (although no such treaty currently exists), and since 1999 qualifying foreign investors may acquire up to one rai of residential land under section 96 bis of the Land Code Act, subject to strict statutory requirements and ministerial approval. In practice, relatively few foreigners qualify under this exception. Foreigners who unlawfully acquire land, either directly or through a Thai nominee, may be required to dispose of the land and may be subject to criminal penalties under the Land Code Act, including section 111.
Land Laws
land title documents
Land documents and deeds evidencing a person's legal right or title to land. Large areas of Thailand do not have the status of titled land or land confirmed for private use and possession but are government or public land or at the best forms of land claims generally used by farmers. No juristic acts like a sale, lease, superficies or usufruct can be registered over these types of land, this is only possible over land titles offering private ownership or a confirmed right of possession, issued by the land department of Thailand.
Foreign Condominium Ownership
buying an apartment unit
Under Thai law, a “condominium” refers to a building that is legally registered and licensed under the Condominium Act, allowing it to be divided into individual units with separate ownership rights. These units come with joint ownership of common property such as the land, hallways, elevators, and other shared areas. Ownership is evidenced by government-issued unit title deeds registered with the Land Department. In contrast, private apartment or "holiday" projects that are not licensed under the Condominium Act do not confer legal ownership of the individual units or common areas. Instead, they typically offer only possession rights through private contractual arrangements, such as lease agreements or tenancy contracts, without any legal title or shared ownership.
Buying a Thai Home
foreign ownership of a house
Foreigners cannot own land in Thailand but are allowed to lease land under a land lease agreement registered with the land department and own the structure built on leased land. Obtaining the correct legal ownership of the building upon the leased land greatly increases the land lessee's rights and long term interest in the property. The right to own a building upon another man's land however always relates to the right to use and possess the land, i.e the term of the land lease (and optional the term of an additional right of superficies).
Property law in Thailand (for foreigners) is mainly governed by the Thai Civil and Commercial Code, especially Book III (Specific Contracts) (covering leases and mortgages) and Book IV (Property) (covering ownership, possession, usufruct, and superficies), together with the Thailand Land Code Act and the Thailand Condominium Act.
Thai Property Taxes
Land & Building Tax (2020 onwards)
Thailand Land and Building Tax Rates
Current Tax Bands
Local authorities may impose rates within the applicable statutory limits. Emergency COVID-related reductions have expired.
The annual tax rate depends primarily on the actual use of the land or building and its official appraised value.
Agricultural Use
Land or buildings genuinely used for qualifying agricultural purposes.
0.01%–0.10% Progressive annual rate bands
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Statutory ceiling: 0.15%
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Based on the official appraised value
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Actual agricultural use must be established
Residential Use
Houses, condominium units and other property used as a residence.
0.02%–0.10% Progressive annual rate bands
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Statutory ceiling: 0.30%
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Principal-residence exemptions may apply
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Rented homes remain residential use
Commercial & Other Use
Shops, offices, hotels, factories and other non-residential uses.
0.30%–0.70% Progressive annual rate bands
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Statutory ceiling: 1.20%
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Applies to commercial and industrial use
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No principal-residence exemption
Vacant or Unused Land
Land left vacant or not reasonably used for an appropriate purpose.
0.30%–0.70% Initial progressive annual rate bands
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Rate increases by 0.30% every three years
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Intended to discourage long-term non-use
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Increased rate may ultimately reach 3%
Important: The percentages above summarise the generally applicable progressive rate structure. The Land and Buildings Tax Act establishes statutory ceilings, while the rates actually collected are prescribed under implementing legislation. Exemptions, property value bands and the property's actual use can affect the final assessment.
Thailand no longer levies the former Household and Land Tax or Local Development Tax. Since 1 January 2020, land and buildings have been subject to the Land and Buildings Tax Act B.E. 2562 (2019). The applicable rate depends on the property's actual use and official appraised value, rather than its rental income.
Thailand Property Law Overview
Can foreigners buy property in Thailand?
Thai law restricts foreign land ownership, but foreigners can legally own condominiums, lease property long-term, or hold rights such as usufruct or superficies. This page explains how property ownership works in Thailand, what foreigners can legally buy, and which legal structures are commonly used.
Leasing Property in Thailand for Foreigners
Leasing property is one of the most common ways for foreigners to obtain rights to use land, a house, villa or condominium in Thailand. A lease may be a short residential tenancy for a few months or a registered long-term land lease connected with a substantial investment.
Although these arrangements are governed by the same lease provisions of the Thai Civil and Commercial Code, the legal and practical considerations are very different. A one-year apartment rental is not the same as a registered 30-year land lease intended to protect a house or land investment. This article gives a practical overview of property leases in Thailand for foreigners, including short-term rentals, long-term leases, Land Office registration, lease structure, renewal issues, consumer protection rules and common mistakes.
The Yellow House Registration Book (Tabien Baan Thor.Ror.13) is an official document issued to foreigners who are registered as residing at an address in Thailand. It records your registered residential address but is not proof of ownership of the property. Although it is not mandatory, many foreigners choose to obtain a Yellow House Book because it can make dealing with Thai government offices and other administrative procedures easier.
Tabien baan
Yellow or blue Thai house book
What is a Tabien Baan (Thai House Book)?
A Tabien Baan (Thai House Book) is an official address and resident registration booklet issued by the local District Office (Amphur). It records the address of a house or condominium and the persons who have their registered residence at that property. The House Book is an administrative document, not proof of ownership, but the official record of the property's registered address and its registered residents.
Thai Land Law:
Thailand Land Code Act B.E. 2497 (1954)
Foreigners may under section 86 of the land code act acquire land in Thailand by virtue of the provision of a treaty giving him the right to own land. There is currently no treaty with any country allowing foreigners to own land in Thailand. The Thai government created one specific and restrictive exemption for foreign land ownership in section 96 bis of this act.
real property legal term, under Thai law a registered property right attached to an immovable property by which the owner grants another person the exclusive but temporary possession, use, enjoyment and management of his real property governed by a usufruct contract agreement and the civil and commercial code sections 1417 to 1428 (chapter 'usufruct')
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