Wills and Inheritance for Expats in Phuket: What to Know in 2026

Thai law applies to what you own here

Inheritance in Thailand is governed by Book VI of the Civil and Commercial Code, and it applies to property located in Thailand regardless of the owner's nationality. If you die without a valid will, the statutory rules decide who inherits, in fixed classes of relatives.

One point surprises many couples: a partner has inheritance rights only if the marriage was legally registered. Living together for many years does not create them, so an unmarried partner can be left with nothing unless a will provides for them.

Why many expats make a separate Thai will

A foreign will can be used in Thailand, but it generally has to be translated, legalised and put before a Thai court, which takes time and can stall property and bank matters. Lawyers who advise expats commonly suggest a Thai will for assets in Thailand and a home-country will for assets elsewhere, each written by a lawyer who knows that country's law.

The risk with two wills is poor coordination, not the fact that there are two. A broad revocation clause in one will can accidentally cancel the other, so each will should say clearly which assets it covers. Some home countries also have forced-heirship rules that can clash with a free choice in a Thai will, which is another reason to take advice in both places.

Forms of Thai will

Thai law recognises several forms, with the same legal effect when properly made. Common ones are a written will signed in front of two witnesses, a will written entirely in your own hand and dated, and a public will made at a district office. A will made with official oversight is often easier to carry through probate.

In January 2026 the Ministry of Interior published a new regulation on making public wills and declarations about inheritance, in effect from 24 March 2026, replacing rules from 1960. Ask your lawyer how the current procedure works at your district office, because practice can vary.

Land, condos and foreign heirs

A foreigner cannot hold in Thailand what a foreigner could not buy, and inheriting does not change that. Sources describe a duty to report an inherited landholding to the Land Office and to sell it within a set period, commonly given as one year. For a condominium the heir must notify the authorities, and the unit has to fit within the foreign ownership quota of the building.

Property held through a Thai company or a Thai spouse is more complicated, and these structures draw close attention from the authorities. Do not set one up only to get around the rules. Take advice on the actual arrangement, because the wrong one can cause problems for the people you leave behind.

Executors and what happens after a death

Your will can name an executor, who applies to the court to administer the estate. Choose someone who can act in Thailand or who has a lawyer here, and tell them where your documents are. Keep a list of bank accounts, insurance policies, property documents, the lease and the contact details of your embassy.

A foreign death certificate, will or grant of probate used in a Thai court usually needs to pass through the legalisation chain explained in our guide to documents and legalisation, which can take weeks.

Inheritance tax

Thailand has an inheritance tax, but it applies only to inheritances above 100 million baht, so most expats and their families will never meet it. Foreign heirs who are not Thai tax residents are generally taxed only on assets located in Thailand. Your home country may have its own estate or inheritance tax, so check there as well.

A short checklist

• Make a Thai will for Thai assets and have it reviewed against your home-country will.
• Check that the two wills do not revoke each other.
• Register your marriage if you want your partner to inherit by law.
• Name an executor and give them copies and contact details.
• Keep your will with a lawyer or at a place your executor knows.
• Review the will after a move, a marriage, a purchase or a birth.