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Inheritance Tax Act
Imposes a 5%–10% tax on inheritances exceeding THB 100 million per beneficiary. Administered by the Revenue Department with assets categorised under five heads (immovable property, securities, deposits, vehicles, financial assets).
Inheritance Tax Act
พระราชบัญญัติภาษีการรับมรดก
Citation details
- English name
- Inheritance Tax Act
- Thai name
- พระราชบัญญัติภาษีการรับมรดก
- Short citation
- Inheritance Tax Act B.E. 2558 (2015)
- Instrument type
- Act of Parliament
- Issuing authority
- Parliament of Thailand — รัฐสภา
- Topic area
- Tax
- Last reviewed
- 2026-05-17 by Tax & Business Editor
Where it is cited on this site
Official source
For the authoritative wording (and any amending notifications), refer to the issuing authority's official publication:
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