Property Tax for Foreigners · 📋 Inheritance — Foreign Heir
Property Tax · 📋 Inheritance — Foreign Heir
📋 Inheritance — Foreign Heir · 0.02–0.10% residential (heir continues as taxpayer) · NYC ฿25,000/y
Bangkok-based visa concierge · 196 countries · Open จันทร์ – ศุกร์ 9:00 – 18:00
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ข้อมูลสำคัญ · Entity Panel
- Tax rate
- 0.02–0.10% residential (heir continues as taxpayer)
- Sale tax
- n/a on inheritance receipt; SBT applies if heir sells <5y
- WHT
- WHT progressive on heir's resale
- NYC ฿/y
- ฿25,000
- Due
- Inheritance Tax PND60 within 150d of receipt · Foreign-inherited land must be disposed within 1 year
- Statute
- Inheritance Tax Act B.E. 2558 + Land Code §93 (foreign inheritance of land — 1 year to dispose)
📋 Foreign heir inheritance — 0.5% transfer fee (reduced) + Inheritance Tax 5–10% on amount over 100M THB · NYC ฿25,000 incl. probate + inheritance tax filing
Inheritance — Foreign Heir is governed by the Land & Building Tax Act B.E. 2562 (2019) — annual rate 0.02–0.10% residential (heir continues as taxpayer) of the Treasury Department appraised value, filed at district office (BMA / municipality) by April each year. Typical appraised value for this profile: 0–100M THB exempt (5–10% above).
On sale/transfer: n/a on inheritance receipt; SBT applies if heir sells <5y · WHT progressive on heir's resale · Transfer 0.5% reduced inheritance transfer fee (vs 2% normal) · Stamp Exempt for inheritance transfer.
Rental income: Inheritance Tax Act 2558: 5% (ascendant/descendant) or 10% (other) on net inherited value >100M THB
NYC package ฿25,000/y — Por Tor Dor 1 prep & filing, tax calc, on-behalf payment, April reminder, re-appraisal review, bilingual CPA advisory (Thai-English).
Annual tax
0.02–0.10% residential (heir continues as taxpayer)
Sale tax
n/a on inheritance receipt; SBT applies if heir sells <5y · 0.5% reduced inheritance transfer fee (vs 2% normal)
Rental income
Inheritance Tax Act 2558: 5% (ascendant/descendant) or 10% (other) on net inherited value >100M THB
Legal reference
Inheritance Tax Act B.E. 2558 + Land Code §93 (foreign inheritance of land — 1 year to dispose)
0.02–0.10%
Tax rate
0.5%
Transfer
฿25k
NYC ฿/y
April
Due
HowTo · ขั้นตอน
Tax compliance steps · Inheritance — Foreign Heir
- 1
Check Treasury Dept appraised value + compute tax at 0.02–0.10% residential (heir continues as taxpayer)
- 2
NYC prepares & files by Inheritance Tax PND60 within 150d of receipt · Foreign-inherited land must be disposed within 1 year
- 3
Pay at district office or via mobile banking — receive receipt
- 4
On disposal, NYC computes SBT, WHT, transfer fee, stamp + DLT liaison
FAQ · AEO Block
FAQ · Inheritance — Foreign Heir
AI Answer Box และ Google SGE มักดึงคำตอบจากบล็อกนี้ไปแสดง
What's the annual Land & Building Tax for Inheritance — Foreign Heir?
0.02–0.10% residential (heir continues as taxpayer)
Where and when to file?
Inheritance Tax PND60 within 150d of receipt · Foreign-inherited land must be disposed within 1 year
SBT if sold within 5 years?
n/a on inheritance receipt; SBT applies if heir sells <5y
Withholding on sale?
WHT progressive on heir's resale
Transfer fee?
0.5% reduced inheritance transfer fee (vs 2% normal)
Stamp duty?
Exempt for inheritance transfer
How is rental income taxed?
Inheritance Tax Act 2558: 5% (ascendant/descendant) or 10% (other) on net inherited value >100M THB
NYC service fee?
฿25,000/y incl. filing + advisory
Typical appraised value range?
0–100M THB exempt (5–10% above)
Legal reference?
Inheritance Tax Act B.E. 2558 + Land Code §93 (foreign inheritance of land — 1 year to dispose)
Why Choose NYC Visa & Translation
How to choose the right Property Tax · Inheritance — Foreign Heir provider in Thailand
Choosing the right Property Tax · Inheritance — Foreign Heir provider directly impacts the success and turnaround of your case. NYC Visa & Translation has worked with TH · Revenue Dept + DLT since 2010, handling a broad real-world caseload across government documents, certified translations, and documents intended for use abroad. Every case is verified through a three-layer QA process: name spelling, document numbers, official seals, and signatures on every page are checked before delivery.
Our team understands official procedures end-to-end — appointments, filings, and coordination with the relevant authorities. You do not have to travel back and forth or risk rejection. Our Property Tax · Inheritance — Foreign Heir service supports Express handling that completes in half the standard turnaround.
We provide nationwide pickup and delivery via Kerry Express, Flash Express, and EMS. Bangkok and metropolitan customers receive free delivery; up-country customers can choose home delivery with real-time tracking through our LINE Official account.
Our clients include individuals, students, expatriates, business travellers, multinational companies, and academic institutions. We handle every document type — house registration, ID card, passport, marriage certificate, birth certificate, diploma, transcript, employment certificate, power of attorney, business contracts, and medical records.
Our Property Tax · Inheritance — Foreign Heir workflow runs in six clear stages: (1) receive originals and copies, (2) QA-audit the source for issues that would cause rejection, (3) translate through a native-speaker linguist, (4) certify with the authority required by the receiving country, (5) file and follow up at each government touchpoint, and (6) deliver plus retain a signed PDF you can re-download for five years. A single Case Officer owns your file end-to-end, eliminating hand-off errors that plague larger firms.
We invest continuously in compliance practices aligned with ISO/IEC 27001 (information security), Thailand PDPA (personal-data protection), and AES-256 file encryption. Every upload runs over TLS 1.3 only. Enterprise and law-firm clients can request an NDA before intake — our legal team signs same-day.
Beyond single-document work, we bundle end-to-end packages for clients preparing multiple certificates at once — e.g. a "moving abroad" bundle (house registration + birth + marriage + diploma + transcript with MFA + embassy) that reduces the number of trips and total lead time versus filing each item separately. Approval remains at the discretion of the receiving authority; contact our team for scope and fees.
What sets us apart is a 15-year direct working relationship with the destination authority — TH · Revenue Dept + DLT — so we anticipate regulation changes, format tweaks, and queue timing before they hit your case, and brief you in advance. Approval outcomes always remain at the sole discretion of the authority; what we control is document completeness, formatting and lodgement timing.
Glossary
- Notarial Services Attorney
- An attorney licensed by the Lawyers Council of Thailand to certify signatures and document copies.
- MFA Legalization
- Authentication by Thailand's Ministry of Foreign Affairs for documents to be used overseas.
- Apostille
- International authentication system under the Hague Convention. Thailand is not a member, so MFA legalization is used instead.
- NAATI
- Australia's national accreditation authority for translators — required for visa and employment applications in Australia.
- Police Clearance
- A certificate from the Royal Thai Police, required for visa and overseas employment applications.
- Certified Translation
- A translation certified to match the original, by an accredited translator or notary public.
- Case Officer
- A dedicated coordinator who owns your file across translation, certification, and government touchpoints.
- Chain Legalization
- The sequential chain: source authority → Thai MFA → destination embassy, required for the document to be enforceable abroad.
- Sworn Translator
- A court-sworn linguist authorised to self-certify translations in many European jurisdictions.
- Certified True Copy
- A copy certified by the document owner or a Notary Public to stand in for the original.
Pre-submission checklist
- Original document is clean, unbroken, and legible
- Name matches your passport exactly
- All seals and signatures present on every page
- Target language for certification specified
- Destination country and receiving authority specified
- Allow 5–7 business days for standard processing
- Check document expiry — some countries accept only 3–6 months old
- Prepare ID/passport copy for the person granting power of attorney
- Arrange documents in the order required by the receiving authority
- Have payment method and shipping address ready before intake
How is Inheritance — Foreign Heir taxed in Thailand?
📋 Inheritance — Foreign Heir · 0.02–0.10% residential (heir continues as taxpayer) · NYC ฿25,000/y
📋 Inheritance — Foreign Heir Por Tor Dor 1 + April
Service Knowledge Base
Cross-Border Estate & Probate Knowledge Base
Common questions on estates spanning two countries: wills, estate administrators, and what courts and banks require. (8+ search topics covered)
Where do these matters usually stall?
Most often on mismatched names and dates of birth between the deceased's papers and the heirs' papers, especially in older documents with different transliterations. Next, a broken certification chain — certified abroad but never legalised in the way the court or bank requires. Third, translations that omit stamps or marginal notes. Verify the chain layer by layer before filing anything.
What can your team do?
We manage the full document chain: identifying what each asset class requires, coordinating retrieval of foreign records, translating and legalising so the chain stays unbroken, preparing powers of attorney for heirs abroad, and liaising with counsel for the court petition. With more than 15 years handling cross-border document work, our advisers set out the fastest viable order before any money is spent.
A foreign national died leaving assets in Thailand — where do we start?
Start with proof of death usable in Thailand: the death certificate, translated and legalised through the proper chain. Then inventory the Thai assets — bank accounts, condominium units, vehicles, shares in Thai companies — because each type unlocks differently. Banks and the Land Department generally require a court order appointing an estate administrator before any transfer or withdrawal, so plan the administrator application early rather than after the paperwork is assembled.
Does a foreign will govern Thai assets?
Administration of assets situated in Thailand runs through Thai law and the Thai courts. A foreign will may be produced as evidence, but it must be legalised through the proper chain and translated into Thai, and the court assesses its validity under the applicable rules. People holding assets in two countries therefore often make a separate will covering the Thai assets, drafted so the two do not inadvertently revoke each other. Take legal advice before drafting.
How should foreign documents be prepared for a Thai court?
Foreign documents — death certificate, marriage record, heirs' birth certificates, certificates of heirship — are normally certified in the country of origin under that country's rules, then legalised at the Royal Thai Embassy or through the Department of Consular Affairs, and finally translated into Thai by a translator who takes responsibility for the translation. Every stamp and signature must be legible, because the court examines the continuity of the certification chain above all else.
Must heirs living abroad travel to Thailand?
For many steps, heirs abroad can appoint a representative in Thailand by power of attorney. The document must be signed before an officer competent to certify it in that country, such as a notary public, and then certified at a Royal Thai Embassy or Consulate-General. Some stages may still require the petitioner to appear before the court, so book travel after the hearing date is known rather than before.
Topics covered
เอกสารประกอบ: ใบมรณบัตร · พินัยกรรม · แปลรับรอง · นิติกรณ์
มรดกข้ามประเทศ: ผู้จัดการมรดก · คำสั่งศาล · ทายาทโดยธรรม · ทรัพย์สินในไทย
Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply during business hours (Mon–Fri 9:00–18:00, Sat 9:00–15:00, ICT).
Service Playbook
Cross-border estates and wills — what courts and banks require
Settling an estate that spans two countries needs two parallel document sets: proof of death and heirship, and authority to deal with the assets. Both must be certified in the form the destination court or bank accepts.
Documents to prepare
- • A freshly issued certified death certificate
- • House registration showing the deceased has been removed
- • Marriage certificate, heirs' birth certificates or other proof of relationship
- • The will, if any, with the certification used in the country where it was made
- • A court order appointing an estate administrator, where required
- • An asset list: bank books, title deeds, share certificates
Step-by-step process
- 1. Split assets by jurisdiction — Thai and foreign assets follow different procedures.
- 2. Gather proof of death and heirship — Freshly issued registrar copies are verifiable.
- 3. Translate and certify per destination — Thai courts require Ministry of Justice registered translators; foreign courts use their own system.
- 4. Apply for an administrator appointment — A Thai filing includes a petition with the list of heirs and assets.
- 5. Approach banks and registries — Each has its own forms; request their requirements in writing.
Pitfalls and rejection causes
- • Most banks release nothing until an administrator is appointed by the court.
- • A foreign will must be certified at origin before it can be used in Thailand.
- • Inconsistent spellings of heirs' names require additional linking documents.
- • Estates involve many documents at once — allow for queue times.
Tips from our team
- • A one-page asset schedule speeds up both lawyer and bank review.
- • Get the bank's document list in writing before translation starts.
- • Order several certified copies; institutions often retain originals.
Prefer not to handle the queues yourself, or worried about a rejection? Send us photos of your documents for a free pre-check. We handle the full chain — obtaining certified copies, translation, certification and submission — and keep you updated at each step. Reach us on LINE, phone or email during business hours.
Route Comparison
Cross-border estates: Thai court appointment vs foreign process
Assets in different countries need instruments each jurisdiction accepts; sequencing avoids duplicated work.
| Route | When to use | Certifying authority | Approx. duration | Rejection risk |
|---|---|---|---|---|
| Petition a Thai court for an estate administrator | Assets or registered rights are located in Thailand | The competent court, plus land office or banks by asset type | Variable with court schedules and heir complexity | Foreign death certificates or wills not legalised and translated to court standard |
| Use a foreign grant, then legalise it for use in Thailand | The main probate already runs abroad | The foreign court/authority plus consular legalisation | Variable — allow several weeks for cross-border certification | Some foreign orders are not directly binding and still need a Thai step |
| Power of attorney to a representative in Thailand | Heirs cannot travel | Thai mission or a notary abroad, then legalisation in Thailand | Variable with the foreign certification chain | Powers drafted too narrowly block specific transactions and must be redone |
Timelines above are practical estimates from live casework and can change with each authority's policy; confirm with the receiving authority before you plan. If you would rather not test routes by trial and error, our advisers (15+ years of casework) can assess your case and handle the whole chain for you.
Advisory Service
We do not just process documents — we advise you through the whole case
Our team has worked on cross-border documents, certified translation and government liaison for over 15 years. Most rejections we see are not caused by missing paperwork but by choosing the wrong route on day one, so we always start with a case assessment.
Route assessment
We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.
Pre-submission review
Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.
Timeline planning
We sequence the steps around your appointment or travel date and flag bottlenecks in advance.
Rejection recovery
We read the refusal reasons, identify the underlying cause, and plan a resubmission that answers what the authority asked for.
Rather not learn by trial and error? Send your case details and document photos for a review — reach us on LINE, phone or email during business hours.
Practical Q&A
Practical questions · Near me / DIY / Required documents
Is there a service point near me?
Our main offices are Lat Phrao 95 (Bangkok), Khon Kaen and Udon Thani. We serve the whole country through scans and document courier, and can meet at city rail stations or malls. Ask our team by phone, LINE or email for the most convenient option.
Can I handle this myself?
Many steps can be done personally under the relevant authority's rules. What usually costs time is the wrong sequence, a translation format that does not match the requirement, or a source document version the recipient will not accept. Check the destination checklist before starting and ask us if anything is unclear.
Which documents should I prepare?
Generally the original document from the competent authority, the owner's ID or passport, a translation in the format the destination requires, and a power of attorney if someone acts for you. Details vary by service type — ask our team for a case-specific checklist.
Practical advice & cautions
Family and civil-registration matters: advice and cautions
Before you start
Obtain freshly issued civil records
Receiving authorities often limit how old a certified copy may be. Ask about the accepted validity period first, then request the copy and start translation.
Foreign nationals usually need an affirmation from their embassy
Many district offices require a single-status or marital-status affirmation issued by the applicant's embassy or consulate, translated into Thai and legalised before submission. Confirm the format with your embassy first.
Discuss inheritance and wills before preparing translations
Assets in different countries may fall under different laws. Define jurisdiction and the asset list first, then translate and certify only the documents actually required.
Foreign divorce papers need a complete certification chain
Foreign judgments or divorce certificates must be certified under the issuing country's system (apostille or embassy legalisation) before Thai translation and certification. Reversing the order usually means starting again.
Common reasons documents get rejected
Overlooking the foreign spouse's documents
Files are often complete on the Thai side while the foreign party's documents still lack the correct certification chain, blocking submission on the appointment day.
Assuming Thai lawyers act as international notaries public
Thailand has no notary public system. Lawyers registered with the Lawyers Council of Thailand act as Notarial Services Attorneys, and some countries require further certification by the Department of Consular Affairs.
Filing at the wrong district office
Some civil-registration matters are tied to the district recorded in the house registration. Filing elsewhere may be refused or take longer.
Submitting translations that were never legalised
Most documents for overseas use require translation certification by the Department of Consular Affairs. A translation agency stamp alone is often not accepted.
Requirements differ by authority and destination country and can change. Confirm current conditions with the receiving authority, or ask our team by phone, LINE or email.
What people search for
Frequently searched topics about family and civil registration
- Recording family status in Thailand
- Marriages or divorces performed abroad may need to be recorded at a Thai registry office for consistency.
- Marriage registration with a foreign national
- District offices commonly require an affirmation of status from the foreign party's embassy, translated and legalised.
- Child travel consent letters
- The accepted format and certifier are set by the receiving authority; confirm before drafting.
- Using a foreign divorce decree in Thailand
- It must be certified in the issuing country first, then translated and legalised in Thailand.
These topics reflect the rules and practice of the relevant authorities and can change. Confirm with the receiving authority, or ask our team by phone, LINE or email.
Related services
What clients usually handle next
One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.
- Notarial services by a licensed Thai attorneySignature witnessing, certified true copies, affidavits and powers of attorney for overseas use
- Certified document translation, all languagesTranslations for Thai and overseas authorities with a certification statement
- NAATI-certified translation for Australia & New ZealandTranslations accepted by Australian government agencies, with certifier stamp
- Thai–foreign marriage registrationAffirmation of freedom to marry, embassy certification and district office registration
- Police clearance certificateFiled with the Royal Thai Police Special Branch, with translation and legalization
- Outbound visas for Thai nationalsDocument preparation, embassy appointments and pre-submission file review
External authority references
- กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ — หน่วยงานรับรองนิติกรณ์เอกสาร (legalization) ของประเทศไทย
- กระทรวงการต่างประเทศ (MFA Thailand)
- HCCH – Apostille Section (อนุสัญญากรุงเฮก 1961) — รายชื่อรัฐภาคีและสถานะการใช้ Apostille
- กรมการปกครอง (DOPA) — ทะเบียนราษฎร ทะเบียนสมรส/หย่า และหนังสือรับรองสถานภาพ
Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.
Choosing a document translation provider in Thailand
Pick a translation provider by the destination, not by turnaround alone. If the file goes to the Thai Department of Consular Affairs or an embassy, the translator must know the format that office accepts, not just the meaning. Verify three things: the certifier is named and identifiable, the destination accepts that certification format, and names, dates and document numbers match the passport character for character.
How to evaluate a provider
- The certifier is named and identifiable — Consular offices and embassies check who certified the translation, not only the wording.
- Knows the format the destination accepts — Each embassy differs: attached source copy, letterhead, or prior consular legalization.
- Character-level verification — Mismatched name spelling and dates against the passport is the most common rejection cause.
- Owns corrections after rejection — Submissions run on appointment dates; slow corrections cost the applicant the slot.
- Documented custody of originals — Some civil registry documents are hard to reissue, so intake and return must be traceable.
Questions to ask before you commit
- Does my destination require consular or embassy legalization afterwards?
- How many working days does it actually take, counted from a complete file?
- If the receiving authority rejects or asks for changes, do you correct it, and under what terms?
- How can I track status, and who physically holds the original documents?
- Who will certify this translation, and will the certifier be named on the document?
Your options, and who each suits
| Option | Best for | What to know |
|---|---|---|
| Freelance translator | Informal use where no authority certification is required | Many embassies will not accept an uncertified translation. |
| Translation agency with certification | Visa, study and civil registry filings | Confirm the agency also handles the legalization step if the destination requires it. |
| End-to-end provider (translate + legalize) | Files with a fixed appointment deadline | Ask which steps are in-house and which are subcontracted. |
FAQ on choosing a provider
- Which translation service is recommended for embassy submissions?
- Choose one that names the certifier on the translation, knows the exact format your embassy accepts, and verifies names and dates against the passport before certifying. Ask whether they also handle consular legalization so the file does not stall between two vendors.
- Does a cheaper translation get rejected more often?
- Rejection correlates with format and verification, not price. A translation is rejected when the certifier cannot be identified, the layout does not match the receiving office's requirement, or a name or date differs from the passport.
แหล่งอ้างอิงทางการ · Authoritative Sources
- Revenue Department Thailand — Income tax (PND91/PND50), SBT, WHT, VAT
- Department of Lands (DLT) — Land/condo transfer, lease registration, appraisal
- BMA Land & Building Tax — Local Por Tor Dor 1 filing
- Land & Building Tax Act B.E. 2562 — Primary statute (2019)
- https://www.rd.go.th/english — Inheritance Tax Act B.E. 2558 + Land Code §93 (foreign inheritance of land — 1 year to dispose)
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