Jason Lim · Johor Bahru property advisor

10 years in Malaysian property · Jason Lim, REN 84424
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Malaysia vs Thailand

Wills and inheritance for Thai owners of property in Malaysia

Thai nationals and Thailand residents who buy a condo in Kuala Lumpur, Penang or Johor bring a civil-law background to a common-law system. A will made at the amphoe or in front of witnesses in Thailand may be accepted in Malaysia, but the property is inherited under Malaysian law and heirs need a Malaysian court grant. This page sets out the differences and the practical steps.

In short

Key points

  • Malaysian land and condos are inherited under Malaysian law; Thailand’s own conflict rules also point to the law of the place where land is located.
  • Thailand is not a Commonwealth country, so a Thai court order cannot be resealed in Malaysia — heirs apply for a fresh Malaysian grant.
  • Thai law lets a person aged 15 make a will; Malaysian law requires 18.
  • Without a will, Thailand’s six classes of heirs and the spouse’s share do not apply to Malaysian land — the Distribution Act 1958 does.
  • Malaysia has no estate duty; Thailand has an inheritance tax on inheritances above THB 100 million.
  • A written Malaysian will for Malaysian assets usually gives Thai heirs the most direct route.

The Thai system

How wills and inheritance work in Thailand

Book VI of the Civil and Commercial Code sets out Thai succession law.

Will forms

A written will dated and signed before two witnesses (section 1656), a handwritten will, a will recorded as a public document by a district official (section 1658), a sealed secret will lodged with the district office (section 1660), and an oral will in emergencies.

Age and capacity

A person aged 15 or over may make a will; a will by someone under 15 is void. Beneficiaries and their spouses should not act as witnesses.

Statutory heirs

Without a will, six classes inherit in order: descendants, parents, full siblings, half-siblings, grandparents, then uncles and aunts. A surviving spouse takes a statutory share alongside them (section 1635), after the marital property is split.

Inheritance tax

Under the Inheritance Tax Act B.E. 2558 (2015), heirs pay tax on inheritances above THB 100 million from one deceased: 5% for ascendants and descendants, 10% for others; spouses are exempt.

General information only. Jason Lim is a registered estate agent (REN 84424, IQI Realty), not a lawyer or tax adviser. This is not legal, tax or financial advice — consult a Thai lawyer, the Thai Revenue Department and a Malaysian lawyer.

Comparison

Malaysia vs Thailand side by side

PointMalaysiaThailand
Main lawWills Act 1959 (Peninsular non-Muslims); Distribution Act 1958Civil and Commercial Code, Book VI
Minimum age1815
Will formsWritten, signed, two witnessesWitnessed, handwritten, public document, secret document, oral (emergency)
RegistrationNot requiredOptional — public or secret will at the district office
No willDistribution Act 1958 — e.g. spouse 1/3, children 2/3Six classes of heirs plus spouse’s statutory share
Muslim estatesFaraid; wasiat up to 1/3Islamic law may apply in the four southern provinces
Inheritance taxNone (estate duty abolished 1991)5% or 10% above THB 100 million per heir; spouses exempt
Grant recognitionCommonwealth grants only; Thai orders need a fresh Malaysian grant—

Wills Act 1959; Distribution Act 1958; Thai Civil and Commercial Code and Inheritance Tax Act B.E. 2558, as summarised by Thai law publishers; checked October 2026.

Cross-border

What carries over to Malaysia — and what does not

  • A written Thai will can be accepted. Section 27 of Malaysia’s Wills Act 1959 accepts a will made abroad if it was executed under the law of the place where it was made or the testator’s domicile, provided it is in writing. An oral Thai will is unlikely to be usable for Malaysian property.
  • Age matters. A will signed by a 15- to 17-year-old may be valid in Thailand, but expect questions in Malaysia, where the age of majority is 18. Take advice before relying on it.
  • No resealing. Malaysia reseals only Commonwealth grants. Heirs apply to the Malaysian High Court through a Malaysian lawyer for probate (with the Thai will and a certified English or Malay translation) or letters of administration.
  • Intestacy rules differ. Without a will, the Malaysian property is divided under the Distribution Act 1958, not the Thai classes of heirs.
  • Thai tax may still reach the inheritance. Thai nationals and residents may be liable to Thai inheritance tax on worldwide inherited assets above the THB 100 million threshold — confirm with the Revenue Department.

For heirs

What Thai heirs should expect

Thai heirs inherit as foreign owners in Malaysia. Unlike Thailand, where a foreign heir of land generally has to dispose of it, Malaysia allows foreigners to own many properties subject to state rules — see can a foreigner buy it? — but the lawyer should check whether state consent is needed to register the transfer. If heirs keep the unit, see renting out a property; if they sell, Malaysian real property gains tax may apply — see property tax: Malaysia vs Thailand.

Practical steps

Practical steps for Thai owners

  • Make a written Malaysian will for Malaysian assets with a Malaysian lawyer, and make sure a later Thai will does not revoke it.
  • Name an executor who can act in Malaysia, plus a substitute.
  • Keep the SPA, strata title, loan papers and Malaysian bank details together; tell your family where they are.
  • Check whether any Malaysian loan has MRTA or MLTA cover — see home loans: Malaysia vs Thailand.
  • Review your wills after marriage, divorce or buying or selling property in either country.

Straight answers

Frequently asked questions

Is a Thai will valid for property in Malaysia?

A written will validly made under Thai law can be accepted under s.27 of Malaysia’s Wills Act 1959. It still has to be proved in a Malaysian High Court, with a translation, before the property can be transferred.

Can a Thai court order be used to transfer my Malaysian condo?

No. Thailand is not a Commonwealth country, so its orders cannot be resealed in Malaysia. Heirs apply for a Malaysian grant of probate or letters of administration.

Who inherits my Malaysian property if I die without a will?

Malaysia’s Distribution Act 1958 applies to Malaysian immovable property of a non-Muslim — for example spouse one-third and children two-thirds where no parent survives.

Is there inheritance tax on Malaysian property?

Malaysia has no estate duty. Thailand’s inheritance tax applies to inheritances above THB 100 million, at 5% or 10%; check whether it applies to you with the Thai Revenue Department.

Can a 16-year-old make a will in Malaysia?

No. The Wills Act 1959 requires the testator to have reached the age of majority, which is 18, although Thai law allows wills from age 15.

Should Thai owners make a separate Malaysian will?

Often yes. A written Malaysian will lets heirs apply for Malaysian probate without proving Thai law, provided it is coordinated with any Thai will.

Planning a purchase in Malaysia?

Send me your budget, the area you are looking at and whether you will live in it or rent it out. I will explain the costs to plan for and which units qualify.