How does Thailand's inheritance tax work?

Thailand's Inheritance Tax Act, effective from 2016, taxes inheritances only on the portion each heir receives above THB 100,000,000. Ascendants and descendants pay 5% on the excess, while all other heirs pay 10%.

Is a spouse taxed on inheritance in Thailand?

No. A legal spouse who inherits is fully exempt from Thai inheritance tax regardless of the amount. The tool reflects this by returning zero tax when the spouse relationship is selected.

What is the THB 100 million exemption?

Each heir has a personal threshold of THB 100,000,000. Only the value received above that line is taxable, so an inheritance at or below THB 100M attracts no tax at all.

What assets are covered?

Taxable assets include immovable property, securities, bank deposits, registered vehicles, and other registered financial assets located in Thailand. Enter the total assessed value the heir receives.

Does this replace estate tax advice?

No. This is an estimate based on the headline rates and threshold. Valuations, foreign assets, and exemptions can change the result, so confirm with a Thai tax adviser before filing.

Thailand Inheritance Tax Calculator

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The Thailand Inheritance Tax Calculator estimates the duty payable under Thailand’s Inheritance Tax Act, which has applied since 2016. Thailand taxes the heir, not the estate as a whole, and only the portion each heir receives above THB 100,000,000 is taxable.

How it works

The tool subtracts the THB 100,000,000 exemption from the inheritance value to find the taxable amount. It then applies a rate that depends on the heir’s relationship to the deceased:

taxable = max(0, inheritance − 100,000,000)
ascendant/descendant: tax = taxable × 5%
other heir:           tax = taxable × 10%
spouse:               tax = 0 (fully exempt)

A legal spouse is fully exempt. Ascendants (parents) and descendants (children, grandchildren) pay 5%, and any other heir pays 10%.

Example and notes

If a child inherits THB 250,000,000, the taxable amount is THB 150,000,000. At the 5% lineal rate the tax is THB 7,500,000. The same inheritance to a friend or distant relative would be taxed at 10%, giving THB 15,000,000.

Inheritance at or below THB 100M attracts no tax. This is an estimate on the headline rates; asset valuation rules, foreign property, and gift-tax interactions can change the outcome, so confirm with a Thai tax adviser.