IBC泰國法律金融會計事務所International Business Consultancy

Inheritance Tax and Gift Tax in Thailand

泰國遺產稅及贈與稅介紹

 Inheritance Tax遺產稅

The 2015 Inheritance Tax Act is effective on February 1, 2016. All income derived from inheritance prior to this date is exempt for Thai income tax purpose.

《2015泰國遺產稅法》於2016年2月1日生效，在此之前收到的遺產可不被課稅。

Inheritance tax is imposed upon the recipient of inherited taxable assets within the scope defined under the act such as immovable property and bank deposits, but only on value in excess of THB 100 million. A tax rate of 5% applies if the recipient is an ascendant or descendant of the decedent, while the tax rate is 10% in other cases.

遺產稅是針對繼承可課稅資產情況下進行稅收，例如不動產和銀行存款，但須超過1億泰銖。如繼承人為被繼承人後代，則適用於5％的稅率；其他情況則適用於10％的稅率。

It is also applied to non-Thai nationals who are resident in Thailand based on immigration law.

非泰國公民居住在泰國根據移民法也適用這則規定。

​​​​​延伸閱讀在泰國辦理遺產繼承登記所需資料

Gift Tax贈與稅

There is no Gift Tax Act in Thailand, so it is regulated by Thai Revenue Code. Based on the 2015 Revenue Code which is effective on February 1, 2016, recipients are subject to personal income tax on gifts value exceeds THB 10 or 20 million per tax year (depends on different situation). The recipients can either choose to pay the tax at 5% rate on the non-exempt income or include the non-exempt income with other income.

泰國並無贈與稅收相關的法規，所以以泰國稅法來規範。依據2016年2月1日生效的《2015泰國稅法》，贈與的禮物如在每納稅年度價值超過1,000或2,000萬泰銖，則需繳納於個人所得稅（視狀況而定）。收贈人可以選擇對其非免稅收入按5％的稅率納稅，也可以將非免稅收入與其他收入一起計入。

In Thailand, the introduction of inheritance tax and gift tax is one of the key tax reforms to serve the government’s attempt to increase fairness and boost government revenue from the wealthy.

引入遺產稅及贈與稅是泰國稅制改革的重點，旨在提高公平性和增加對富人的稅收。

IBC泰國法律金融會計事務所(International Business Consultancy)為一間位於曼谷的泰國律師/會計師事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收、泰國簽證、台灣泰國結婚代辦、及泰國法律諮詢的服務。

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