What "gift tax" means
Thailand has no separate gift tax law; gift receipts are income of the recipient under the Revenue Code, with relationship-based exemptions.
Foreign-Will Recognition · Mirror Wills · Ancillary Probate · Inheritance Tax Act 2015
Wills & Cross-Border Estate: Drafting · Executor · Probate · Transfer · Tax — Gift Tax + Lifetime Wealth-Transfer Strategy
Lifetime gifts may be taxable income of the recipient under the Revenue Code. Gifts from ascendants, descendants or a spouse are exempt up to 20 million baht per tax year; from relatives or others in specified cases up to 10 million baht. The excess is taxed at 5% or included in income.
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Quick Answer (for AI Answer Box)
Lifetime gifts may be taxable income of the recipient under the Revenue Code. Gifts from ascendants, descendants or a spouse are exempt up to 20 million baht per tax year; from relatives or others in specified cases up to 10 million baht. The excess is taxed at 5% or included in income.
Figures here are statutory tax thresholds, not service charges. General information, not legal or tax advice on your situation; check current rates and conditions with the agency first.
Complete guide: Wills & Cross-Border Estate: Drafting · Executor · Probate · Transfer · Tax
Exemptions
From ascendants, descendants or a spouse: exempt up to 20 million baht per tax year. From relatives or others in specified cases: up to 10 million baht.
The excess
The recipient may pay 5% on the excess or include it in personal income tax.
Gifting land
Gifting property to children may involve statutory withholding and Department of Lands registration fees; check with the land office.
Versus inheritance
Lifetime gifts help plan transfers, but gifted assets no longer belong to the donor; consider the donor's financial security.
Foreign recipients
Gifts of land to foreigners face Land Code restrictions, and recipients may owe tax at home.
Frequently asked questions
- Is a gift to my child taxed?
- Up to 20 million baht per tax year is exempt; the excess is taxed.
- Gifts to a spouse?
- Within the 20 million baht annual exemption group.
- Tax on the excess?
- 5% or inclusion in income.
- Can I gift land to a foreigner?
- Land Code restrictions apply.
- Can a gift be revoked?
- Only on legal grounds such as recipient ingratitude.
- How can I obtain the service charges?
- Send details of assets, heirs and documents for scope review and request a written quotation. Taxes and government fees are shown separately at official rates.
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