What happens to a foreign-owned Thai condo when the owner dies?

When a foreign owner of a Thai condominium dies, the unit does not vanish and it is not taken by the state — it forms part of their estate and passes to their heirs under Thai succession law, exactly as any other asset located in Thailand does. What is specific to a foreign-owned unit is a condition attached to the person who inherits it: an heir who is also a foreigner must either qualify to hold the unit under the Condominium Act's foreign-ownership rules, or dispose of it within the period the Act fixes.

This note explains how succession works for a foreign-owned unit, what an inheriting foreigner has to do, the tax and registration that follow, and why a Thai will covering your Thai assets is worth having. It is general information for owners and their families, not advice on any particular estate.

In brief

• A foreign-owned unit passes to the owner's heirs under Thai succession law (Civil and Commercial Code, Book VI); it is not lost on death.
• A foreign heir keeps the unit only if they qualify under the Condominium Act (s.19) and the building stays within its 49% foreign quota (s.19 bis).
• A foreign heir who does not qualify must notify the competent official within 60 days and dispose of the unit within one year (s.19 septem).
• "Dispose of" means sell — the heir keeps the sale proceeds; only the ability of a non-qualifying foreigner to hold the unit is lost.
• Inheritance tax applies only above THB 100 million (10%, or 5% for an ascendant/descendant); Land Office fees apply on registration.
• A Thai will covering your Thai assets speeds and simplifies the whole process — prepared under a separate legal engagement.

What happens to the unit the moment the owner dies?

The unit becomes part of the deceased's estate and devolves on their heirs by operation of law. Under the Civil and Commercial Code, Book VI (Succession), sections 1599–1600, on a person's death their estate — all property, together with the rights, duties and liabilities attached to it — devolves on the heirs. A Thai condominium unit is an asset situated in Thailand, so Thai succession law governs how it passes, whatever the owner's nationality or country of residence.

The estate passes in one of two ways (section 1603). If the owner left a valid will, the unit goes to the person named to receive it (a legatee). If there is no will, it passes to the statutory heirs under the intestacy rules — the six classes of relative in section 1629, together with the surviving spouse under section 1635. Who inherits is therefore settled by Thai law first; the foreign-ownership question comes next, and applies to whoever that heir turns out to be.

Does a foreign heir get to keep the condo?

Only if that heir independently qualifies to own the unit under the Condominium Act, and the building stays within its foreign quota. Section 19 of the Condominium Act B.E. 2522 (1979, as amended) lists the categories of foreigner who may hold a unit, and section 19 bis caps foreign ownership at 49% of the combined area of all units in the condominium. An heir who already falls within a section 19 category — for example, one who holds a Thai residence permit — and who does not push the building past the 49% line can be registered as the owner and keep the unit.

Whether a particular heir qualifies is a specific legal question that turns on their own circumstances and the building's quota position on the day, so it should be checked rather than assumed. An heir who does not qualify does not simply lose the unit — but they cannot hold it indefinitely either, which is the point the next section covers.

What must a foreign heir who does not qualify do?

Notify the competent official in writing within 60 days of acquiring ownership, and dispose of the unit within one year. Section 19 septem of the Condominium Act requires a foreigner who acquires a unit by inheritance — as a statutory heir, as a legatee under a will, or otherwise — but who does not fall within section 19, to inform the competent official within 60 days from the date ownership is acquired and to dispose of the unit within a period not exceeding one year from that date. The same one-year disposal logic applies where an heir would qualify under section 19 but the unit would take the building over its 49% quota (section 19 quinque).

"Dispose of" means sell or transfer the unit to someone entitled to hold it — a Thai buyer, or a foreigner within quota. The heir receives the sale proceeds: only the ability of a non-qualifying foreigner to keep the unit is lost, not the value. If the year passes without a sale, the Director-General of the Land Department may arrange the disposal. So the common assumption that a foreign-owned condo passes cleanly to any foreign relative, to keep forever, needs correcting: it passes, but the foreign heir must qualify or sell.

How is the inheritance registered at the Land Office?

The heir applies to the Land Department to register the transfer of the unit by succession, producing the death certificate, evidence of the right to inherit, and identification. Evidence of heirship is either the will (naming the heir as legatee) or, on an intestacy, an order of the Thai court. In practice the estate is usually handled by an estate administrator (phu-jadkan-moradok) appointed by the court under Civil and Commercial Code sections 1711–1713, who deals with the Land Department and the deceased's bank on behalf of the heirs.

The Land Department then registers the unit either into the name of a qualifying heir, or — where the heir must sell under section 19 septem — into the administrator's hands to be sold within the one-year window. Where the deceased's foreign ownership rested on foreign currency brought into Thailand under section 19(5), keeping the original inward-remittance evidence with the title papers helps the family and their adviser document the position at registration.

Is there tax to pay on inheriting a Thai condo?

Possibly, but only on a large estate. Under the Inheritance Tax Act B.E. 2558 (2015), effective 1 February 2016, an heir pays inheritance tax only on the value of what they inherit above THB 100 million, at 10% — reduced to 5% where the heir is an ascendant or descendant of the deceased. An inheritance below that threshold attracts no inheritance tax at all.

Registering the unit by succession also carries Land Department fees, and the figures depend on the heir's relationship to the deceased and the officially appraised value, so the day's fee schedule should be confirmed rather than estimated in advance. Tax on an estate can turn on residence, domicile and the wider estate, none of which this note can resolve for you — take Thai tax advice on the actual position before relying on any figure here.

Why does a Thai will matter for a foreign owner?

A will covering your Thai-situated assets makes the succession faster, clearer and cheaper for the people you leave it to. It lets you name who is to receive the unit and appoint an executor, and it avoids the delay and cost of proving a foreign will in Thailand — translation, legalisation, and a Thai court still having to be satisfied before an administrator is appointed. It also lets you plan around the foreign-heir rule itself: you might leave the unit to an heir who qualifies to hold it, or direct that it be sold and the proceeds passed on, so the family is not caught unprepared by the one-year disposal clock.

A foreign will can, in principle, dispose of Thai assets, but a separate, properly executed Thai will (governed by the will provisions of the Civil and Commercial Code from section 1646) removes most of the friction. Preparing a Thai will, and advising on how the foreign-ownership rules will apply to your intended heirs, is legal work carried out by Suwanvara Law Firm under a separate engagement — it is estate planning, distinct from the property transaction, and you remain free to appoint any adviser you wish.

This is general information for foreign owners and their families, not legal advice on any person's estate. Rules, rates and procedures change and individual situations differ. Estate planning and succession work is available through Suwanvara Law Firm under a separate engagement; you remain free to appoint another legal adviser.

Continue reading

• Can foreigners buy a condominium in Thailand?
• Land and ownership structures — the lawful routes

In case of any discrepancy between language versions, the English version prevails. / กรณีข้อความหลายภาษาไม่ตรงกัน ให้ยึดฉบับภาษาอังกฤษเป็นหลัก / 如各语言版本存在差异，以英文版本为准。

Sources

• Condominium Act B.E. 2522 (1979), as amended by the Condominium Act (No. 4) B.E. 2551 (2008) — s.19, s.19 bis, s.19 quinque, s.19 septem (English translation of the enacted text) (checked 2026-07-25)
• Tilleke & Gibbins, "Inheritance of Condominium Units by Foreigners in Thailand" (analysis of the s.19 septem 60-day notice and one-year disposal rule) (checked 2026-07-25)
• Civil and Commercial Code, Book VI (Succession) — s.1599–1600 (devolution of the estate), s.1603 (statutory heirs and legatees), s.1629/1635 (classes of statutory heir and the spouse), s.1711–1713 (estate administrator), s.1646 onward (wills) (checked 2026-07-25)
• Inheritance Tax Act B.E. 2558 (2015), Revenue Department — effective 1 February 2016; tax charged only on inherited value above THB 100 million, at 10% (5% for an ascendant or descendant) (checked 2026-07-25)