Gifting Property in Thailand

Yes. Registered spouses can transfer property to each other, but documents must be prepared carefully. The marriage certificate, identity documents, house registration, title deed, and marital property status of the asset (personal vs joint) should all be reviewed before filing at the Land Office. A reduced 0.5% transfer fee may apply for qualifying spousal transfers.

Property gift transfers may attract several charges:

• Transfer fee: 0.5% for qualifying family gifts; 2.0% for other recipients — based on government appraised value
• Stamp duty: 0.5% (applies when Specific Business Tax does not)
• Specific Business Tax (SBT): 3.3% if the property has been held under 5 years
• Withholding tax: progressive scale based on appraised value and years of ownership
• Gift tax: amounts above THB 20M (family) or THB 10M (others) per year may attract a flat 5%

Actual amounts depend on the specific property, parties and Land Office assessment. Professional review before transfer is strongly recommended.

Under Thai personal income tax rules, qualifying gifts from parents to children or between spouses may be exempt from personal income tax up to THB 20 million per calendar year per recipient. Amounts exceeding this threshold may be subject to a flat 5% gift tax on the excess. For gifts to unrelated recipients, a lower threshold of THB 10 million applies, above which a flat 5% gift tax may be assessed. Timing and documentation of the transfer affect how the threshold is calculated.

Thai Civil and Commercial Code Section 531 allows a donor to claim revocation of a gift for three specific grounds of ingratitude: (1) a serious criminal offence against the donor, (2) serious defamation or insult of the donor, or (3) refusal by the recipient to provide necessaries of life to the donor when needed. Revocation is not automatic and depends on evidence, legal timing and court assessment. The original gift documentation significantly affects the donor's position.

Yes, subject to conditions. The Condominium Act limits foreign ownership to 49% of a building's total unit area. The transfer must comply with this quota, and the recipient must also meet foreign eligibility requirements if they are a foreign national. Foreign Exchange Transfer Form (FETF) or equivalent source-of-funds documentation may be required. Cross-border condominium gift transfers should be reviewed by a professional before signing documents.

In many cases, a properly executed Power of Attorney allows a representative to act on behalf of the donor or recipient at the Land Office. The Land Office has specific requirements for POA format, notarisation, and supporting identification. For foreign parties residing abroad, consular notarisation or apostille may be required. Our team prepares and verifies all Power of Attorney documents before the transfer date.

It depends on your objective, relationship, property value, and ownership history. A qualifying gift to a direct family member may attract a lower transfer fee (0.5%) than a sale at market value, and the gift tax threshold may offer additional advantages for high-value properties. However, a gift is generally irrevocable except for specific ingratitude grounds, and certain ownership histories may trigger Specific Business Tax under either structure. In some situations, a sale, usufruct, lease, life tenancy, or a combination approach may better serve long-term family goals.

Required documents typically include:

• Original title deed (Chanote, Nor Sor 3 Gor, or other title category)
• Thai ID card and house registration book (Tabien Baan) for Thai nationals; passport and visa for foreign nationals
• Proof of relationship: birth certificate (parent-child), marriage certificate (spouse)
• House registration book of both parties where applicable
• Power of Attorney document if either party cannot attend in person
• For condominiums: condominium juristic person's foreign ownership ratio certificate; FETF documents for foreign-purchased units
• Certified translations for any foreign-language documents

The Land Office may request additional documents depending on the property type and circumstances. We review and prepare the full document file before your appointment.

Yes. UnionSPACE can coordinate the full process: initial asset review, family objective clarification, tax and fee planning, document preparation, certified translation, Power of Attorney support, Land Office coordination and post-transfer record preparation. We serve clients across Bangkok, Pattaya, Phuket, Chiang Mai, Hat Yai and remote clients through Power of Attorney arrangements. Contact us for a free initial asset evaluation.