Thailand’s inheritance law has undergone a significant transformation starting January 2024, ushering in new expectations for heirs, estate holders, and legal experts alike. These sweeping changes, aimed at promoting fairness and social balance, shape how wealth is passed down and reframe the definition of who qualifies as a legal heir. For many families, the revised inheritance structure will mean re-evaluating old wills and making careful decisions regarding property and succession planning.
One of the most notable shifts involves the inclusion of non-biological heirs and re-clarification of spousal rights. These adjustments respond to evolving societal norms, especially relevant among younger generations, non-traditional families, and those with adopted or stepchildren. The new framework also refines the taxation structure and enforces tighter compliance with declaration and valuation of inherited assets, affecting everything from rural land to privately held shares.
Key highlights of the new inheritance law
| Aspect | Previous Regulations | New Regulations (2024) |
|---|---|---|
| Recognition of Heirs | Biological descendants and legally married spouses mainly | Includes adopted children, civil partners, and recognized dependents |
| Tax Thresholds | Higher exemption thresholds for direct descendants | Unified lower exemption levels for all heir types |
| Estate Valuation | Often based on declared or historical values | Based strictly on current market appraisal |
| Disputes and Contestation | Case-by-case in probate with limited guidelines | Clearer legislative framework for inheritance disputes |
| Common-law Spouses | No automatic rights | Eligible to claim inheritance if relationship proven and registered |
What changed this year
One of the most transformative elements introduced this year is the formal recognition of civil partners and adopted children as equal legal heirs. This change addresses long-standing ambiguities in succession rights for non-traditional family structures. Civil partners, whether in same-sex or opposite-sex relationships, can now assert inheritance rights on par with married spouses, provided the relationship is registered through official civil channels. This update provides significant legal clarity for thousands of Thai citizens and foreign nationals residing in Thailand with Thai partners.
Additionally, the determination of asset value for tax purposes has shifted to a more rigorous standard: current fair market value. This addresses the loophole previously exploited through under-declaration of property values. Tax assessments will now rely on third-party evaluations or government-approved price indexes. This could increase the inheritance tax burden for heirs inheriting ancestral homes or agricultural land that have appreciated considerably over generations.
Who qualifies and why it matters
Under the new framework, a broader circle of heirs is now acknowledged under Thai law. Besides biological children and legally married spouses, the following categories have been added:
- Adopted children, recognized under Thai law or according to a foreign court for expats
- Civil partners, with formal relationship documentation
- Stepchildren, if legally dependent for at least five years prior to the estate holder’s death
- Parents of the deceased, specifically when the decedent is childless
The inclusion of these groups is critical not only for emotional reasons but also for practical legal clarity. In cases where no will is present—a scenario still common in Thailand—the law defaults to these new definitions. Families must review their estate plans to ensure already-designated successors are not unintentionally excluded or deprived due to outdated legal interpretations.
“The expanded definition of legal heirs reflects Thailand’s movement toward legal inclusivity. This reform bridges social shifts with logical legislation.”
— Dr. Niphon Charoenrat, Attorney & Estate Law Specialist
Changes in inheritance tax landscape
The structure for inheritance taxation has also been restructured to introduce a more equitable model. Previously, exemptions up to 100 million THB applied to direct-line heirs (spouses and children), with only amounts beyond that being taxed. In contrast, unrelated heirs faced much stricter tax thresholds.
From 2024 onward, the tax-free threshold has been lowered for all beneficiary types to approximately 50 million THB per heir, regardless of relationship. The tax rate also standardizes at 10% above this threshold across the board. This simplifies tax calculations while eliminating previously criticized preferential treatment for specific relationships.
The updated inheritance tax rules aim to discourage hoarding of generational wealth and redistribute assets more evenly across society. However, this will likely result in a higher tax load for heirs of large estates — prompting many to seek early succession or trust arrangements to distribute assets while the giver is still alive.
New documentation and estate registration rules
The government has introduced a stricter structure for estate declarations. All major inherited assets — including land, investment properties, and unlisted shares — must be declared within six months of the decedent’s death. Failure to comply can lead to fines or possible forfeiture of portions of the estate.
In addition, Thai citizens or residents inheriting assets from abroad must declare those assets as well. Double-taxation treaties may apply in some countries, but the law now requires compulsory disclosure of foreign inheritance regardless of value. Asset concealment is now classified under civil fraud penalties with potential criminal consequences depending on intent.
Winners and losers under the new law
| Beneficiary | Impact |
|---|---|
| Common-law or civil partners | Now legally eligible to inherit — significant gain |
| High-net-worth families | May face higher taxes due to lower exemption thresholds |
| Adopted and stepchildren | No longer require legal contests to claim heirship — major win |
| Biological heirs | Slightly reduced advantage due to equality in tax treatment |
| Unregistered partners | No change in status — remain vulnerable legally |
How to apply step-by-step
If you are an heir to an estate opened in 2024 or later, here’s how to ensure full legal and tax compliance:
- Confirm your heir status — through marriage certificate, adoption paperwork, or dependent verification
- Obtain death certificate and notify the local registrar within 30 days
- Engage a certified property valuation agent or government-approved assessor
- Submit inheritance registry forms at local land office (if land/real estate is involved)
- File inheritance tax forms through the Revenue Department within 180 days
- Settle applicable taxes before receiving full property title transfer
Legal challenges and future trends
Although the National Assembly passed this reform with broad support, legal analysts caution that interpretation disputes are still likely, especially during this transition phase. Questions surrounding civil union documentation, foreign property inheritance, or multi-heir estate division could produce notable court cases that shape future applications of these rules.
Increased transparency and accessibility of legal resources for Thai residents abroad or foreigners with assets in Thailand will be crucial going forward.
“As Thailand’s family structures evolve, so must its succession framework. This law is a major milestone, but successful application will depend on public legal literacy.”
— Sunee Phataraprasert, Constitutional Lawyer
Frequently asked questions about the 2024 inheritance law
What is the new inheritance tax threshold in Thailand?
The tax-free inheritance threshold is now 50 million THB for all heirs, regardless of their familial relation to the deceased.
Can adopted children now inherit in the same way as biological children?
Yes. Adopted children with legal documentation are treated equally to biological children under the new law.
Are civil partners entitled to inherit without a will?
Only if the relationship has been officially registered as a civil partnership through local authorities.
What happens if I fail to declare an inheritance?
You may face fines and delayed asset transfer. In cases of intentional concealment, criminal penalties may apply.
Will this apply to foreign nationals with Thai spouses?
Yes. Foreign spouses or civil partners legally residing or registered in Thailand can claim inheritance rights under the new law.
Do these changes apply retroactively?
No. The new law applies only to inheritances opened from January 2024 onward. Previous cases are governed by the old regulations.
How are estate values determined under the new law?
They are based on current market appraisals, conducted by licensed valuers or government index rates.
Can siblings or distant relatives still inherit?
Only if there are no closer heirs (e.g., children, parents, or spouse) and depending on a valid will or court order.