Condo Inheritance in Thailand: Guide for Foreign Owners (2026)

When a foreign owner of a Thai condominium dies, foreign heirs can inherit the unit directly, but must register the inheritance at the Land Department within 1 year of the grant of probate. If the building is already at 49% foreign ownership at the time of inheritance, Condominium Act Section 19 septendecim gives the foreign heir 1 year from inheritance registration to dispose of the unit. Thai succession law governs the unit; the Thai Civil and Commercial Code Book V defines the heirs and the order of succession. A Thai-language will covering Thai-situs assets is strongly recommended for every foreign condo owner — it shortens probate, reduces dispute risk, and allows the owner to deviate from intestate defaults.

This guide covers what happens to your Thai condo when you die, how foreign heirs actually complete the inheritance at the Land Department, the forced-sale rule, why expat owners need two wills (one Thai, one home-country), the probate process, and Thailand’s inheritance tax thresholds.

What happens to your condo when you die

On the death of a foreign condo owner, the unit does not automatically pass to a named beneficiary. Thai succession law applies, probate is opened in the Thai courts, and heirs must register the inheritance at the Land Department within 1 year of the grant. Foreign heirs can inherit, and the unit retains its foreign-quota status unless forced-sale conditions apply. Thai condominium units are Thai-situs immovable property and are governed by Thai law regardless of the owner’s nationality or the location of their will.

Three things happen, in sequence:

1. Probate opens in Thai courts. The heirs (or the executor named in a Thai will) petition the appropriate Thai court (Provincial Court where the condo is located, or the Central Juvenile and Family Court for estates involving minor heirs) for appointment of an estate administrator under Civil and Commercial Code Sections 1711-1733. Typical timeline: 4-8 months for uncontested estates with clean documentation, 12-24 months for contested or cross-border estates.

2. Administrator takes control. The appointed administrator collects the estate’s Thai assets, pays outstanding debts and taxes, and holds the unit pending distribution to heirs. The juristic person and the Land Department will take instructions from the administrator, not from family members directly, during this period.

3. Inheritance is registered at the Land Department. The administrator attends the Provincial Land Office with the probate order, the will (if any), the heir’s passport, and the original Foreign Exchange Transaction evidence from the deceased’s purchase (where available). The unit is registered in the heir’s name, and the transfer is logged against the building’s foreign-quota register.

The FET connection matters. The Land Department treats the original FET as evidence that the unit was lawfully acquired by a foreigner in the first place. If the FET can be produced, inheritance registration is routine. If the FET has been lost, the Land Department can still register the inheritance but may require supplementary evidence from the deceased’s Thai bank (inward-remittance records, historical account statements) — another reason every foreign buyer should keep certified copies of the FET in their estate file. Full source-of-funds documentation for the original purchase is covered in the money transfer guide.

Thai succession law vs home country law

Thai law governs the condominium unit regardless of the deceased’s nationality or residence at death. A will drafted in the deceased’s home country is recognised for Thai-situs assets only if it complies with Thai form requirements or is properly probated in the home country and re-probated in Thailand — which is slower and more expensive than a standalone Thai will. This is the single most important point in expat estate planning.

Thai Civil and Commercial Code Sections 1599-1755 (Book V — Succession) set out:

Statutory heirs in order (Section 1629). If no valid will exists, the estate passes in order to: (1) descendants, (2) parents, (3) brothers and sisters of full blood, (4) brothers and sisters of half blood, (5) grandparents, (6) uncles and aunts. The spouse is a statutory heir alongside the above classes, with specific share rules depending on which class is present.

Legitimate portion (Sections 1693-1698). A Thai will may in principle distribute the estate freely. There is no strict forced-heirship “legitim” as in some continental-European jurisdictions. A Thai testator can disinherit statutory heirs by clear expression in the will.

Cross-border conflicts of law. Thailand’s conflict-of-laws rules generally apply Thai law to Thai-situs immovable property. A home-country will that distributes the condo to “my daughter Anna” is enforceable in Thailand, but must be proved in Thai probate proceedings with certified translations, apostilled originals, and in some cases re-probate of the foreign grant. This is the slow route. The fast route is a standalone Thai-language will covering the condo and any other Thai assets, which can be probated directly in Thai courts.

Practical recommendation. Every foreign condo owner should have:

1. A Thai-language will covering Thai-situs assets (the condo, Thai bank accounts, Thai securities, Thai vehicles).
2. A separate home-country will covering everything outside Thailand, with an express carve-out stating that Thai-situs property is dealt with under the Thai will.

Drafting both and having them coordinated by a practitioner familiar with both jurisdictions costs typically 30,000-80,000 THB in Thailand plus the home-country legal spend. It is the cheapest estate planning you will ever buy.

Can foreign heirs inherit a foreign-quota condo?

Yes. Foreign heirs can inherit a foreign-quota condominium unit under Section 19(4) of the Condominium Act, which lists “acquisition by way of inheritance as statutory heir or legatee” as a qualifying basis for foreign ownership. The inheritance does not itself breach the 49% cap as long as the building’s aggregate foreign ownership remains at or below 49% after the inheritance registration. In practice, inheritance from one foreigner to another does not change the building’s aggregate foreign ownership by area and does not trigger any quota issue.

Scenarios:

Scenario A — Foreigner dies, foreign heir inherits, building stays under 49%. Clean case. The heir registers inheritance at the Land Department within 1 year of the grant of probate, presents the probate order and the heir’s passport plus a copy of the deceased’s original FET, and takes title. Foreign quota position is unchanged because one foreign name replaces another.

Scenario B — Thai owner dies, foreign heir inherits, building already at 49%. This is the forced-sale case addressed by Section 19 septendecim. The foreign heir inherits but must dispose of the unit within 1 year of registration. During that year the heir is the registered owner and can sell, gift, or transfer to a Thai-eligible buyer.

Scenario C — Thai owner dies, foreign heir inherits, building has free foreign quota. The foreign heir inherits into the free foreign quota slot. Building’s foreign ownership area increases by the unit’s area; quota position tightens. No forced sale if the building is still under 49% after registration.

Scenario D — Foreigner dies, Thai heir inherits. The Thai heir inherits without any quota issue — the unit converts from foreign quota to Thai quota at registration, freeing 100% of the unit’s area for future foreign-quota allocation in the building.

Scenario E — Foreign heir does not want the unit. The heir can renounce the inheritance under Civil and Commercial Code Section 1612 within the statutory period. The unit then passes to the next heir in line. This is sometimes used when the estate’s other assets are more desirable and the heir does not want the ongoing Thai-property obligations.

Full quota mechanics — how the 49% cap is calculated and verified — are in the foreign quota guide.

The inheritance registration process at the Land Department

Registration of an inheritance at a Thai Provincial Land Office takes one appointment, typically 2-4 hours including queue, once the administrator has all the documents in order. The deadline is 1 year from grant of probate, per Condominium Act Section 19 septendecim and Land Department practice. Missing the deadline does not extinguish the inheritance right but can trigger compelled-sale proceedings, particularly in buildings at or near the 49% cap.

1. 1

   Death certificate and notification

   Thai if death in Thailand; apostilled and translated if death abroad.

2. 2

   Petition Thai probate court

   Provincial Court serving the condo location; file will, heir list, Thai estate inventory.

   Typical duration: 0-2 months

3. 3

   Court hearing and grant of probate

   Hearing 45-90 days after filing; administrator appointed.

   Typical duration: 4-8 months

4. 4

   Administrator collects estate

   Pay debts and taxes; file inheritance tax return within 150 days (if above threshold).

5. 5

   Juristic person letter

   Confirmation of quota position and no outstanding common-area fees.

6. 6

   Land Department registration

   0.5% transfer fee for statutory heirs; no SBT, no withholding, no stamp duty.

   Typical duration: 1 day

7. 7

   Monitor 49% quota status

   If building at cap, Section 19 septendecim triggers 1-year forced-sale clock from registration.

   Typical duration: Up to 1 year

Required documents.

From the estate side:

• Certified copy of the Thai court probate order appointing the administrator, with registrar’s seal.
• Original or certified copy of the will (if any), with certified Thai translation if not originally in Thai.
• Death certificate (Thai if death in Thailand; apostilled and translated if death abroad).
• Deceased’s passport or certified identity documents.
• Original Ownership Certificate (Or Chor 2) for the condo unit.
• Original FET from the deceased’s purchase, or a substitute letter from the Thai bank confirming historical inward remittance for the unit.

From the heir:

• Original passport plus 3 copies of photo page and current entry stamp, signed.
• Heir certificate if one has been issued (some Thai probate orders name the heir directly; others require a separate heir certificate from the court).
• Thai tax ID, or a commitment to obtain one within 30 days.

From the juristic person:

• Letter stating the building’s current foreign-quota position on the date of transfer.
• Confirmation of no outstanding common-area fees on the unit.

Fees at the Land Department.

Inheritance transfer is a “transfer by inheritance” under the Land Department fee schedule. The fee structure is more favourable than a sale:

• Transfer fee for statutory heirs: 0.5% of appraised value (vs 2% on normal sale).
• Transfer fee for non-statutory heirs (under a will only, not related): 2% of appraised value.
• No Specific Business Tax.
• No withholding tax.
• No stamp duty.

For a 5,000,000 THB appraised unit inherited by a statutory heir, Land Department fees are approximately 25,000 THB. The transfer fees and taxes guide covers the fee structure in detail across all transaction types.

What if inheritance pushes the building over 49%?

Condominium Act Section 19 septendecim applies: the foreign heir must dispose of the unit within 1 year of the inheritance registration. If the heir does not act within that year, the Director-General of the Department of Lands is authorised to compel sale. This is the single most important provision for expat estate planning.

Practical implications:

1. The 1 year runs from registration, not from death. The clock starts on the day the Land Department records the inheritance transfer, not on the date of death. This gives heirs some flexibility — they can delay registration (within the 1-year-from-probate window for the transfer itself) if a quicker resale is likely to follow.

2. Disposal options in the 1-year window.

• Sell to a Thai buyer (most common — converts the unit from foreign quota to Thai quota, frees a foreign quota slot in the building).
• Sell to another foreigner, only if the building drops back under 49% through another foreigner-to-Thai sale first (rare within a 1-year window).
• Gift to a Thai family member.
• Convert to a 30-year registered lease to a third party, with the foreign heir retaining some reversionary interest (structurally complex, rarely used).

3. Enforcement. In practice, the Department of Lands does not actively chase heirs who miss the 1-year deadline in buildings operating at 49.0-49.9% — the juristic person is the more aggressive enforcer, as continued foreign ownership above the cap technically exposes the building’s registration. Heirs should not rely on lax enforcement: the statutory power exists, and its exercise is not reviewable on hardship grounds.

4. Estate-planning workaround. If you are a foreign owner in a building at or near the 49% cap, consider gifting the unit to a Thai spouse or partner during your lifetime via a registered transfer, paying the 2% transfer fee and any gift tax (covered below). This converts the unit to Thai quota in the building register while you are still alive and removes the 1-year pressure from your heirs. Consult a Thai tax advisor before using this strategy — gift tax thresholds and family-relationship rules are specific.

Wills in Thailand — Thai will vs home-country will

Every foreign condo owner should have two coordinated wills: a Thai-language will covering Thai-situs assets, and a home-country will covering non-Thai assets. Each will should expressly carve out the jurisdiction of the other. Thai will form requirements are set out in Civil and Commercial Code Sections 1655-1672.

Permitted Thai will forms.

• Ordinary written will (Section 1656). Most common. In writing, dated, signed by testator in front of at least 2 witnesses who sign in the testator’s presence. Must be in language the testator understands; Thai translation is required for probate in Thai courts.
• Holographic will (Section 1657). Entirely in the testator’s handwriting, dated and signed. No witnesses required. Rarely used for non-Thai speakers.
• Public document will (Section 1658). Deposited with the District (Amphur) Office. Most formal option; district officer prepares, reads back, and witnesses. Useful for high-value estates or contested families.
• Secret document will (Section 1660). Sealed and deposited at District Office. Rarely used.
• Oral will (Section 1663). Permitted only in emergency circumstances (imminent death). Not an estate-planning instrument.

Two-will best practice.

Your Thai will covers:

• The condominium unit(s), identified by unit number, building name, Land Department registration, and registered area.
• Thai bank accounts.
• Any Thai securities or Thai business interests.
• Nominates a Thai-resident executor (recommended — Thai probate moves faster with a local executor).
• Names beneficiaries with full identification details.
• Carve-out: “This will relates only to my assets situate in the Kingdom of Thailand. My assets outside Thailand are dealt with in my will dated [date] executed in [home country].”

Your home-country will covers everything non-Thai and contains the reciprocal carve-out for Thai assets.

Common drafting pitfalls.

• Drafting in English only and expecting a Thai court to read it. Thai probate courts operate in Thai; an English-only will requires certified translation and can slow probate by 2-4 months.
• Naming beneficiaries only by relationship (“my daughter”) without full legal name, passport number, and nationality. Probate courts demand identification certainty.
• Forgetting to nominate an executor and ending up in a contested administrator appointment.
• Leaving out the unit’s Land Department registration details (building name, unit number, registered sqm). Vague descriptions create title ambiguity at inheritance registration.

Full Thai-will drafting guidance and template provisions live at Siam Legal’s resource. Expect to pay 15,000-40,000 THB for a well-drafted Thai will from a qualified practitioner.

Probate process for foreign-owned condos

Uncontested Thai probate for a single-condo estate typically takes 6-12 months. Contested estates, cross-border estates with foreign wills, and estates involving minor heirs can run 18-36 months. The process is non-contentious in most cases and proceeds on documents.

Step 1 — Petition the court. The intended administrator (usually the executor named in the will, or a principal heir) files a petition in the Provincial Court serving the district where the condo is located. Documents include the death certificate, the will (if any), an inventory of Thai estate assets, a family tree showing statutory heirs, and a signed consent from known heirs agreeing to the administrator appointment.

Step 2 — Notice and hearing. The court issues a hearing date, typically 45-90 days after filing. Notice is published and circulated to known heirs. Uncontested cases resolve at the first hearing with a grant of probate appointing the administrator.

Step 3 — Administrator duties. The administrator collects Thai assets, pays debts and taxes, files the inheritance tax return within 150 days of acquiring estate assets (Inheritance Tax Act, Section 17), and distributes remaining assets to heirs per the will or Thai intestacy rules.

Step 4 — Inheritance transfer at Land Department. Covered above. Must be completed within 1 year of grant.

Cross-border wrinkles.

• Foreign wills require certified Thai translation and may require re-probate in Thailand even after home-country probate has been granted.
• Apostille or consular legalisation of foreign probate orders and death certificates is typically required.
• The Thai court can appoint a foreign administrator (a foreign executor named in the will), but in practice Thai courts prefer a Thai-resident co-administrator or a Thai lawyer acting for the foreign administrator to handle on-the-ground matters.

Tax on inherited property

Thailand’s Inheritance Tax Act B.E. 2558 (2015) exempts the first 100,000,000 THB of inherited estate value for direct heirs. Value above the threshold is taxed at 5% for direct descendants and ascendants (children, parents) and at 10% for other heirs (siblings, non-related legatees). The spouse is wholly exempt. Most foreign-owned condo estates fall well under the 100M THB threshold, meaning no inheritance tax is payable.

Rates and thresholds:

• First 100,000,000 THB of inherited value: exempt for all direct heirs.
• Above 100,000,000 THB, for direct descendants and ascendants: 5%.
• Above 100,000,000 THB, for other heirs (siblings, non-related legatees): 10%.
• Spouse (regardless of amount): exempt.

Valuation. For a condo unit, the inheritance tax base is the Land Department appraised value at the date of death (not the market price, not the original purchase price). Appraised values are typically 60-75% of market price, which further reduces the taxable base.

Filing. The inheritance tax return is filed by the administrator within 150 days of the administrator taking possession of the estate, under Section 17 of the Inheritance Tax Act. Late filing triggers penalty interest (1.5% per month) and administrative fines.

Gift tax interaction. If the owner gifts the unit to a Thai spouse or family member during lifetime (an inter vivos transfer) instead of passing it by inheritance, gift tax under Revenue Code Sections 42(26) and 42(27) applies: 5% above 20,000,000 THB for direct descendants and ascendants per year, 5% above 10,000,000 THB for gifts to others. For most condo transfers (5-15M THB range), gift tax is zero. The transfer fees and taxes guide includes a gift-tax worked example.

Capital gains on later sale by heir. When the heir later sells the inherited unit, withholding tax is calculated on the difference between the appraised value at sale date and the original acquisition cost to the deceased (not the inheritance valuation). This matters for long-held units with significant appreciation. The capital gains tax guide covers the calculation methodology.

Estate planning checklist for condo owners

A 10-point checklist every foreign condo owner in Thailand should complete. Most of this can be done in a single afternoon with a Thai property lawyer.

1. Draft a Thai-language will. Covering all Thai-situs assets. Nominate a Thai-resident executor. Dated, signed, witnessed per Civil and Commercial Code Section 1656. Store the original with your Thai lawyer; keep a copy with your home-country will.

2. Coordinate with your home-country will. Express carve-out in each will for the other jurisdiction’s assets. Update both wills together when life circumstances change.

3. Preserve original FET forms. Store the original FET from your purchase plus certified copies in your estate file. Your heirs will need this to prove lawful foreign-currency acquisition for inheritance registration at the Land Department.

4. Maintain a Thai estate asset inventory. A single-page document listing each Thai asset with identifying details: condo unit number, building name, Land Department registration number, registered area; Thai bank account numbers and branches; Thai securities account; vehicles and registration numbers. Refresh annually.

5. Name beneficiaries with full legal identification. Full name as on passport, passport number, nationality, date of birth, current address. “My daughter” is not sufficient for Thai probate.

6. Consider a lifetime gift to a Thai spouse. If the condo is in a building near the 49% cap, gifting to a Thai spouse during your lifetime converts the unit to Thai quota and eliminates the 1-year forced-sale risk for your heirs. Run the gift tax calculation first.

7. Appoint a Thai tax representative. If you have ongoing Thai rental income or plan to, a nominated Thai tax representative can continue tax compliance during the probate period.

8. Communicate location of documents. Your heirs need to know where the will is held, which Thai lawyer to contact, and which bank holds the FET. A single-page letter of instructions stored with your main estate documents saves months of search.

9. Review the building’s foreign quota position periodically. If your building rises to within 1-2 sqm of the 49% cap, your heirs will hit the Section 19 septendecim 1-year clock on inheritance. Plan for it now.

10. Consult an independent Thai property lawyer. The cost of a proper two-will structure plus a Thai estate plan is 30,000-80,000 THB. The cost of a contested or poorly-documented cross-border probate is ten to thirty times that, in legal fees alone.

Frequently asked questions

Do I need to be in Thailand to make a Thai will?

No. A Thai will can be executed anywhere, provided the form requirements in Civil and Commercial Code Sections 1655-1672 are met. Many foreign owners execute their Thai will at a Thai embassy or consulate abroad, or at a Thai lawyer’s home-country office, with a notarised Thai translation.

Can my heirs sell the condo before registering the inheritance?

No. Only the registered owner can sell a Thai condo. Until inheritance is registered, the administrator holds the unit for the estate. The administrator can sign a conditional sale-and-purchase agreement, but the actual Land Department transfer waits for inheritance registration.

What if I have no will and no Thai family?

Thai intestacy rules apply under Civil and Commercial Code Section 1629. The estate passes to your statutory heirs in order — descendants first, then parents, siblings, grandparents, uncles and aunts. Your foreign family members are statutory heirs under Thai law; they are not disqualified by being foreign. The Thai court appoints an administrator from among them or appoints a Thai lawyer if no heir is Thai-resident.

How long does inheritance registration take after probate?

One appointment at the Provincial Land Office, typically 2-4 hours. The preparation (gathering documents, translations, juristic person letter) takes 2-6 weeks. Statutory deadline is 1 year from grant of probate.

Are there restrictions on who can be my administrator?

The administrator must be over 20, of sound mind, and not an insolvent or bankrupt person. Foreign administrators are permitted but Thai courts strongly prefer a Thai-resident administrator or a Thai co-administrator for practical reasons — document handling at Thai agencies is vastly simpler with a local representative.

Can I leave the condo in trust?

Thailand does not recognise common-law trusts for general estate purposes. A Thai will with specific conditional bequests (age triggers, life interests) is the closest structural equivalent. For complex estate planning involving multiple jurisdictions and trust structures, coordinate with both Thai and home-country counsel.

What happens to common-area management fees during probate?

The unit remains liable for monthly common-area fees during probate. The administrator should continue paying from estate funds; unpaid fees accumulate as a charge on the unit and must be cleared at inheritance registration. The juristic person has standing to assert the debt at any subsequent transfer.

Can the unit be transferred to multiple heirs as co-owners?

Yes. Co-ownership is registered at the Land Department with each heir’s share specified. Future decisions (sale, major works, exit) then require unanimity or majority under the co-ownership rules in Civil and Commercial Code Sections 1356-1366. For family estates with multiple foreign heirs, co-ownership can complicate later sale; consider whether one heir taking the condo with offsetting cash to the others is a cleaner distribution.

Does my Thai will need to be witnessed by Thai nationals?

No. The Civil and Commercial Code requires two competent adult witnesses; there is no nationality requirement. Witnesses cannot be beneficiaries under the will.

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All statutory citations in this guide are current at April 2026 and reflect the Condominium Act B.E. 2522 (1979) as amended by Act (No. 4) B.E. 2551 (2008), the Thai Civil and Commercial Code Book V, the Inheritance Tax Act B.E. 2558 (2015), and Revenue Code gift-tax provisions as amended. For any estate above 10,000,000 THB of Thai-situs assets, consult a licensed Thai probate practitioner for a tailored estate plan.