Questions?
We reply within 24 hours, free of charge.
A foreign heir can receive a condo in Thailand but not always keep it. An heir with s. 19 status under the Condominium Act, such as a permanent resident, keeps the unit while foreigners in the building hold no more than 49% of the area. By the Act's text, other heirs notify the Land Department within 60 days and sell within a year, while for heirs of a foreigner who bought with remitted currency the sources disagree. Rules are stated as of 6 October 2026.
In short
- The heir's status decides, not the quota alone. With s. 19 status (permanent residence, investment promotion) the unit stays within 49%. Without it, by the Act's text, there are 60 days to notify and a year to sell (ss. 19/5 and 19/7).
- A Tilleke & Gibbins analysis (2013) reports a Land Department clarification: the heir of a foreigner who bought with remitted currency (s. 19(5)) steps into the deceased's rights and does not have to sell. We found no recent confirmation.
- If the unit is not sold in time, the Director-General of the Land Department may dispose of it.
- We have not confirmed whether the year runs from the death or from registration. It is safer to count from the death.
- A foreign order has no force in Thailand. The Thai court order takes 3 to 6 months with a Thai will, often 8 to 16 with no will and 12 to 24 or more with a foreign will (ThaiLawOnline, 3 October 2026).
- Inheritance tax applies only above THB 100 million. Registering the transfer to an heir costs 0.5% or 2%.
Can a foreign heir keep an inherited condo?
The Act separates two kinds of foreign heir. One has s. 19 status, such as permanent residence or investment promotion, and may keep the condo within the 49% quota. The other has no such status: that heir notifies the Land Department in writing within 60 days and sells within a year (ss. 19/5 and 19/7).
| Heir | What is allowed | Time limit |
|---|---|---|
| With s. 19 status: permanent residence, investment promotion | Keep the unit if registration does not push foreign holdings above 49% of the area; otherwise sell | A year to sell if the quota is exceeded |
| Foreigner without that status | By the Act's text, sell only | Notice within 60 days, sale within a year |
| Heir of a foreigner who bought with remitted currency (s. 19(5)) | By the Tilleke & Gibbins analysis (2013), keep the unit as successor to the deceased; no recent confirmation | Check with the office before the case starts |
| Thai national | The limits on foreigners do not apply | None |
How the quota works when you buy: The 49% foreign quota in Thai condos.
How do you move the condo to the heir? Steps and timing
The path runs through four steps: check the heirs' status and the quota, obtain the Thai court order naming an administrator, register the transfer to the heirs at the Land Department, then sell the unit or keep it with an heir who qualifies. The court sets the pace, and its time is estimated in months (ThaiLawOnline, 3 October 2026).
| Step | What happens | Office | Guide |
|---|---|---|---|
| 1 | Check the heirs' status, the juristic person's letter on quota and arrears, and the register | The condominium's juristic person, Land Department | Before the case starts |
| 2 | The court appoints an administrator | Probate Court | 3 to 6 months with a Thai will, often 8 to 16 with none, 12 to 24 or more with a foreign will |
| 3 | No-appeal certificate | Court | About a month |
| 4 | Notice to the Land Department if the heir has no s. 19 status | Land Department | Within 60 days of acquiring the right |
| 5 | Register the transfer to the heirs | Land Department | Several months to transfer assets |
| 6 | Sell the unit or put it in the name of an heir with status | Land Department | Within a year |
Court and registration take months, so the 60 days run out before the court order, and the year is mostly used by the court and the registration. We have not confirmed how the Phuket Land Department accepts the notice before registration. We file the notice early and prepare the sale in parallel with the court.
A timing example
Say the owner died on 15 March and the period runs from the date of death. This illustrates the clock and is not a client's case.
| Date | What happens |
|---|---|
| 15 March | The owner dies and the count starts |
| 14 May | Last day to notify the Land Department (60 days) |
| 15 June to 15 September | Court order with a Thai will, if it fits the 3 to 6 month estimate |
| 15 March next year | The year to sell ends |
A few months remain between the court order and the end of the year for registration and sale. With no will the order comes later, often after 8 to 16 months, and the year may already have run out, so the sale plan is needed from day one.
With several heirs
Every heir has to consent. A written agreement can put the condo with the heir who may hold it and compensate the others in money. Whether that split is acceptable in your case, we check with the Land Department before anyone signs.
Which documents do you need?
The Land Department needs a set of documents, and many of them are foreign. The death certificate and the proof of relationship are translated into Thai and legalised, the Thai court order confirms the administrator, and every heir signs a consent. The office confirms the list on the filing date (Samui For Sale; ThaiLawOnline, 31 October 2025).
- the original title to the condo;
- the death certificate, translated into Thai and legalised;
- the Thai court order appointing the administrator;
- the written consent of all heirs;
- a certificate from the condominium's juristic person that the unit has no arrears;
- copies of the heirs' passports, and a power of attorney if someone cannot attend.
According to one source, a foreign executor may act through a licensed Thai lawyer who files and appears at the hearing (ThaiLawOnline, 31 October 2025). The 3 October 2026 probate page on the same site says the proposed administrator attends the hearing. We ask the court which applies before you plan the travel.
Taxes and fees
Inheritance tax applies only above THB 100 million received from one deceased person, and ordinary estates stay below it. For a condo, the registration fee and the taxes on a sale matter more, because an heir without status has to sell (ThaiLawOnline, 1 October 2026 and 4 October 2026).
| Charge | Amount | Who pays |
|---|---|---|
| Inheritance tax | 5% for descendants and ascendants and 10% for others, on the part above THB 100 million; spouse exempt; due within 150 days | The heirs |
| Registering the inheritance at the Land Department | 0.5% of the appraised value for descendants, ascendants and a spouse; 2% for other heirs (Ministerial Regulation No. 47, B.E. 2541) | The heir |
| Selling the unit | 2% transfer fee, 3.3% Specific Business Tax or 0.5% stamp duty, and withholding tax | As the sale contract says |
How the holding period counts for tax on the sale of an inherited unit, we have not confirmed. We work out the taxes before the sale, not after.
If you live abroad: UK, US and Australian heirs
A UK grant of probate or US letters testamentary has no force in Thailand. ThaiLawOnline's October 2025 article says land offices almost always require the Thai order, though some may accept a legalised foreign order that clearly names an executor. Plan on the Thai order.
Papers from home go through the legalisation chain: notary, foreign ministry, Thai embassy, then Thai translation (Bangkok Translation, 16 August 2026). The Apostille Convention enters into force for Thailand on 28 February 2027, except with states that object, and the objection window runs to about 30 December 2026 (HCCH, 6 October 2026). The year to sell is already running, so do not build the schedule on the apostille. Your home country may tax the inheritance or the later sale on its own rules, which we do not cover: get advice there.
What we do and what to check yourself
- We establish each heir's status, the building's free quota and how the deceased bought the unit.
- We prepare the documents, translations and legalisation.
- We run the Probate Court case: administrator, attendance and order.
- We file the Land Department notice and prepare a sale plan within the year.
- We register the transfer and work out the taxes before any sale.
A lawyer licensed by the Lawyers Council of Thailand runs the case.
Check yourself:
- The date of death: count 60 days and a year from it.
- Each heir's status: permanent residence or Thai nationality.
- How the deceased bought the unit: with money remitted from abroad, or as a Thai national.
- Where the original title is and who signs the heirs' consent.
- Whether there is a will, and in which language.
A typical situation assembled from practice is in the case study A foreign heir inherits a condo. The whole inheritance process, beyond the condo: Inheritance in Thailand. Describe your situation in the form below and we reply within 24 hours.
Rules checked on 6 October 2026.
