Making a Will in Thailand: A Complete Guide for Foreigners

Thailand follows the principle of lex situs — the law of the place where property is located. This means Thai inheritance law applies to all assets physically situated in Thailand, regardless of your nationality or where you signed your will. A British citizen who owns a Phuket condo is subject to Thai succession rules for that condo, even with a perfectly valid UK will.

A separate Thai will gives you three concrete advantages:
1. Speed: A Thai will drafted in the correct form is recognised directly by the Thai courts, avoiding the translation, notarisation, and Ministry of Foreign Affairs legalisation a foreign will requires.

2. Certainty: You decide exactly who receives your Thai assets, rather than leaving the outcome to statutory rules that may not reflect your wishes.

3. Reduced cost and delay: Enforcing a foreign will in Thailand can add six to twelve months to probate and significantly increase legal fees.

How Thai Inheritance Law Works
Succession in Thailand is governed mainly by Book VI of the Civil and Commercial Code (CCC). When a person dies, their estate passes either according to a valid will or, if there is none, according to the statutory rules of intestate succession.

Importantly, Thailand does not impose "forced heirship" the way some civil-law countries do. You generally have full testamentary freedom to leave your Thai assets to whomever you choose, subject to the protected share of a surviving spouse in marital property.

One point catches many couples by surprise: before the estate is divided, a surviving spouse is first entitled to one half of the marital property (sin somros) in their own right. Only the deceased's remaining half forms part of the estate to be distributed.

What Happens If You Die Without a Will (Intestate Succession)
If you die without a valid will, your Thai assets are distributed under Section 1629 of the CCC, which recognises six classes of statutory heirs in a strict order of priority:

 - Descendants (children and grandchildren)
 - Parents
 - Brothers and sisters of full blood
 - Brothers and sisters of half blood
 - Grandparents
 - Uncles and aunts

A higher class excludes all lower classes. So if the deceased leaves children, the parents and siblings receive nothing. The only exception is that where both descendants and parents survive, they share equally.

The Surviving Spouse's Share
A legally registered spouse is always a statutory heir, with a share that depends on which class co-inherits (Section 1635):

With descendants: the spouse takes a share equal to one child.

With parents or full-blood siblings: the spouse takes one half of the estate.

With half-blood siblings, grandparents, uncles, or aunts: the spouse takes two thirds.

With no other statutory heir: the spouse takes the entire estate.

Two warnings for foreign couples. First, only a marriage registered at a Thai district office (amphur) under Section 1457 counts — a religious or ceremonial wedding alone confers no inheritance rights. Second, an unmarried partner, no matter how many years you have lived together, inherits nothing under the intestate rules. If you want to provide for a partner, a will is the only way.

Foreign Will vs. Thai Will
A foreign will is not automatically valid in Thailand. To use one, your executor must have it translated into Thai, notarised, and legalised, then submit it to a Thai court for recognition before any asset can be transferred. During that period — often many months — Thai bank accounts can remain frozen and property cannot be sold.

For most foreigners with assets in Thailand, the cleaner solution is to keep two wills: your home-country will covering worldwide assets, and a separate Thai will covering only your Thai-situated assets. The two should be carefully drafted so that neither accidentally revokes the other.

Types of Valid Wills in Thailand
Thai law recognises several forms of will. The most common are:

Ordinary written will (Section 1656). The standard choice. Made in writing, dated, and signed by the testator in the presence of at least two witnesses who sign at the same time.

Holographic will (Section 1657). Written, dated, and signed entirely in the testator's own hand. No witnesses are required, but the handwriting requirement makes it risky in practice.

Will by public document (Section 1658). Declared before a district officer and at least two witnesses; offers strong evidential weight.

Secret will (Section 1660). A sealed document delivered to the district officer, signed across the seal.

Oral will (Section 1663). Permitted only in genuine emergencies, such as imminent danger of death.

Requirements for a Valid Ordinary Will
For the most common form, the ordinary written will, the essentials are straightforward but unforgiving — a defect can invalidate the entire document:

1. It must be in writing.
2. It must be dated at the time of making.
3. The testator must sign in front of at least two witnesses present together.
4. The witnesses must sign to certify the testator's signature.

Crucially, a beneficiary under the will (or that beneficiary's spouse) cannot act as a witness. Choosing the wrong witnesses is one of the most common reasons a will is later challenged.

Special Rules Every Foreigner Must Know

1. Land
Foreigners generally cannot own land in Thailand. Under the Land Code, a foreigner who inherits land must obtain permission from the Minister of Interior — permission that is, in practice, almost never granted. The heir is instead given one year to sell the land and keep the proceeds. If they do not, the Land Department may sell it on their behalf. The economic value is preserved; the land itself cannot be retained.

2. Condominiums
Foreigners can inherit and own condominium units, but only within the building's foreign-ownership quota (up to 49% of the total floor area). An heir who would push the building over that quota may be required to sell the unit instead.

3. Company Shares and Leaseholds
Shares in a Thai company do not pass automatically; the heir must produce proof and be formally registered by the company as the new shareholder. Leasehold rights are personal contracts that, as a rule, terminate on the tenant's death — unless the lease was specifically drafted to allow succession with the landlord's prior consent. These structures need to be reviewed together with your will to make sure they actually achieve your intentions.

4. Executors and Estate Administrators
In Thailand, even a valid will usually still requires a court-appointed estate administrator (phu jadkan moradok) before banks, the Land Department, or other authorities will release or transfer assets. You can name your preferred administrator in your will; the court will normally appoint that person unless there is good reason not to. A foreigner can serve as administrator if the court approves.

The administrator's duties include preparing an inventory of the estate (within one month of appointment), settling the deceased's debts, and distributing what remains to the beneficiaries.

Inheritance Tax in Thailand
Thailand has had an inheritance tax since 2016, but it affects very few estates. Tax applies only to the portion of an inheritance from a single deceased person that exceeds 100 million baht. The rate is 5% for ascendants and descendants and 10% for other heirs, and a surviving spouse is exempt entirely. Most foreigners' Thai estates fall well below the threshold and pay no inheritance tax at all.

The 2026 Will Registration Reforms
In January 2026, Thailand introduced a new Ministerial Regulation modernising how wills are prepared and registered at district offices, with effect from 24 March 2026. It replaces rules dating back to 1960 and, while it does not change the core inheritance rules of the Civil and Commercial Code, it tightens procedure considerably:

1. Stricter capacity checks. District officials now assess the testator's mental capacity and genuine intent more rigorously and can reject any will that appears coerced.

2. Standardised procedures and forms. Uniform administrative steps and official forms now apply across all district offices nationwide.

3. Formalised disinheritance. New, stricter processes govern disinheriting a statutory heir or renouncing an inheritance.

The aim is to improve the evidential reliability of registered wills and reduce probate disputes — a welcome change, but one that makes professional drafting more important than ever.

Common Mistakes to Avoid
 - Relying on a foreign will alone for Thai assets, triggering months of court legalisation.
 - Using a beneficiary as a witness, which can void the will.
 - Assuming a religious or unregistered marriage gives a partner inheritance rights — it does not.
 - Forgetting that one will can revoke another when you hold both a Thai and a foreign will.
 - Leaving land to a foreign heir without planning for the mandatory one-year sale.
 - Naming no executor, leaving the family to fight over who administers the estate.

Frequently Asked Questions
1. Do I need a Thai will if I already have one in my home country?
For assets located in Thailand, yes. A foreign will is enforceable but only after a slow court legalisation process. A separate Thai will is recognised directly and saves your family months of delay.

2. Can a foreigner inherit a condo in Thailand?
Yes, provided the building stays within its 49% foreign-ownership quota. Land is different — a foreign heir must usually sell inherited land within one year.

3. Does my unmarried partner inherit anything?
Not under the intestate rules. Cohabiting partners receive nothing unless you provide for them in a valid will.

4. How many witnesses does a Thai will need?
An ordinary written will needs at least two witnesses who sign at the same time. A beneficiary or a beneficiary's spouse cannot be a witness.

5. Will my estate pay inheritance tax in Thailand?
Only on the value exceeding 100 million baht from a single deceased person. Below that, no inheritance tax applies, and a surviving spouse is exempt.

Speak to a Thai Estate-Planning Lawyer
A properly drafted Thai will is one of the most valuable protections you can put in place for your family — and one of the most commonly neglected. Our lawyers prepare bilingual Thai wills, advise on land, condominium, and company-share succession, and act as or appoint estate administrators for probate. Contact us to arrange a consultation and put your affairs in order with confidence.

Disclaimer
This article provides general legal information only and does not constitute legal advice. Thai inheritance law applies to individual circumstances in different ways. Please consult a licensed Thai attorney before acting on any matter with legal consequences.