Transfer Land to Your Child in Thailand: Costs, Documents, and Steps (2026)

In Thailand you can pass land to your child in two ways: give it while you are still alive (known as a "gift out of affection," or hai doi sanaeha), or leave it as inheritance after you die. For a legitimate child, a living transfer costs mainly a 0.5% registration fee on the appraised value plus 0.5% stamp duty, and personal income tax is waived on the first 20 million baht. It all happens at the Land Office where the plot sits, and it usually wraps up in a single day if your paperwork is in order.

Most people want the numbers and the process clear before they show up at the counter. This guide lays out the fees, the documents, the timeline, and the cases that trip families up, such as splitting one plot among several children. And if you have already received land or a house and plan to sell or rent it out, or you are still hunting for a plot to pass on later, you can compare listings from many owners in one place on Talata.

Two ways to transfer land to a child, and how a gift differs from inheritance

The single choice that changes your costs the most is whether you transfer now, while you are alive, or let the land pass as inheritance after you are gone. The two routes differ in ownership, tax, and how much room they leave for family disputes.

Gift while living vs. inheritance and wills

A gift out of affection means a parent hands the land to a child during their lifetime. Once the registration is done at the Land Office, ownership passes to the child immediately. The upside is certainty: the child receives the land for sure, and that asset no longer counts as part of your estate later, which helps you sidestep inheritance tax when total assets are very large.

Inheritance is different. The property passes to heirs after the owner dies, either according to a will or, with no will, by the order of statutory heirs. The transfer fee for inheritance to a direct heir is also 0.5% of the appraised value, and inheritance tax only enters the picture once an individual heir receives more than 100 million baht net, taxed at 5% on the excess for a direct descendant. Most families never come close to that ceiling.

There is no single right answer. If you want things settled and want to head off a fight over the estate, transferring while you are alive does that. The trade-off is real: you give up all rights to the land the moment it transfers. If you would rather keep using the land yourself for now, planning through a will stays more flexible.

Legitimate child vs. a child not legitimated

A "legitimate child" is one born to parents who are legally married. On the mother's side, a child is always her legitimate child even without marriage registration. On the father's side, the child is legitimate only if the parents registered their marriage, or the father registered legitimation of the child.

This distinction drives the tax bill. A legitimate child gets the income-tax exemption on the first 20 million baht. A child the father has not legitimated does not get that break and pays personal income tax on a progressive scale, which costs noticeably more. If you have not registered legitimation yet, sorting that out before the transfer can save a real amount.

Documents you need to transfer land to a child

Getting the paperwork right the first time is what saves you from taking time off work for repeat trips to the Land Office. The core list is nearly the same in every case; what changes is the extra documents your situation calls for.

Core documents for the giver (parents) and the recipient (child)

Bring the original title deed (chanote), the original ID cards of both parents and the child, and the original house registration books for both sides. Then prepare proof of the parent-child relationship, such as the child's birth certificate, a house registration showing the relationship, or the legitimation registration if you have one. That proof is what lets you claim the reduced fee that applies between direct ascendants and descendants.

When a spouse cannot attend, and using a power of attorney (Tor Dor 21)

If one parent cannot come to the Land Office, add a spousal consent letter along with a copy of that person's ID card and house registration, signed as certified true copies.

If the giver or the recipient cannot attend in person, a power of attorney works. Use the Land Department's power-of-attorney form (Tor Dor 21), attach copies of the grantor's ID card and house registration, and have the appointed person bring their own original ID card. This answers a common worry: the child does not have to attend in person, as long as the power of attorney is done correctly.

How much it costs to transfer land to a child in 2026

Transfer costs are calculated from the Land Department's appraised value, not the market price. The figures below are the rates used for transferring to a legitimate child as a gift, in line with the Land Department's fee schedule. Confirm the exact total with the officer before transfer day.

The 0.5% fee, stamp duty, and small charges

The registration fee for parents transferring to a legitimate child is 0.5% of the appraised value, a reduced rate for transfers between ascendants and descendants. Stamp duty is another 0.5% of the appraised value. The rest are minor counter charges: a 20-baht witness fee, a 5-baht application fee, and a 5-baht duplicate-document duty.

For a gift to a legitimate child, specific business tax is generally waived even if you have held the land for less than five years, because the law does not treat that transfer as a sale made in the course of trade or for profit.

Personal income tax and the 20-million-baht exemption

The biggest saving sits in income tax. A transfer to a legitimate child is exempt from personal income tax on asset value up to 20 million baht per child per tax year. If the land's appraised value stays under that ceiling, you owe no income tax at all. Any portion above 20 million baht can be taxed separately at a flat 5%, without being added to your other income. Note that this relief is written for legitimate children only and does not cover adopted children.

How an adopted child, a relative, or a non-legitimated child differs

The picture shifts as soon as the recipient is not a legitimate child. Both the 20-million-baht income-tax exemption and the specific business tax waiver are written for legitimate children, so a child the father has not legitimated gets neither, and pays income tax on a progressive scale after a flat 50% expense deduction. Whether the reduced 0.5% transfer fee applies depends on the proof of descent you bring, so ask the Land Office before transfer day.

Adopted children and relatives who are not direct descendants are treated like any other recipient. The transfer fee rises to 2.0% of the appraised value, the same as the land transfer fees on an ordinary sale, with income tax on a progressive scale on top. If you plan to pass land to a grandchild or an adopted child, budget for that gap from the start.

A worked example from the appraised value

Say a plot is appraised at 3,000,000 baht and parents transfer it to a legitimate child as a gift. The rough costs look like this: a 0.5% transfer fee of 15,000 baht, 0.5% stamp duty of another 15,000 baht, income tax waived because the value is under 20 million, and minor charges of about 30 baht. The total lands near 30,030 baht.

Take the same plot to a grandchild or an adopted child and the fee becomes 2.0%, or 60,000 baht, plus stamp duty or specific business tax, plus progressive income tax on top. The recipient's legal status clearly moves the final bill a lot. Treat this as a way to see the method; the real total depends on that plot's appraised value and the rates in force on transfer day.

Steps to transfer land to a child at the Land Office

Go to the Land Office in the district where the land is located, then work through it like this. Start at the information counter to take a queue ticket and have staff do a first check of your documents. When your number comes up, hand everything to the specialist section. The officer interviews the giver and the recipient and has them sign. The office then appraises the land, calculates all fees and taxes, and issues a slip to pay at the finance counter. After paying, take the receipt back to the specialist section, where staff register the transfer and endorse the back of the title deed in the child's name. Check the name and every detail on the deed before you take the new title deed home.

How long it takes, and whether the child must attend

With complete documents and a straightforward appraisal, the whole thing usually finishes in one day. Aim for the morning, since the appraisal and payment steps need to happen before the office closes. As for whether the child must attend in person, having the child sign on the spot is simplest, but if they genuinely cannot make it, a Tor Dor 21 power of attorney covers it, as long as the paperwork is complete.

Giving to one child or splitting among several, the fair way

Families with several children often worry about dividing land so no one feels shortchanged or ends up in court later. You can plan this ahead, and there is more than one route depending on the plot and what the family wants.

Co-ownership vs. subdividing the title deed

The first route puts all the children's names on a single deed as co-owners. It suits land you do not want to split yet, but keep in mind that selling or dealing with it later needs everyone's agreement. The second route is to survey and subdivide the deed into smaller plots, one per child, then transfer each plot to its own owner outright. This is cleaner in the long run, but it adds survey fees and subdivision charges, which depend on the area and the number of plots, so ask your local Land Office for a quote before you decide.

How it affects the other children's inheritance rights

Land that parents transfer to one specific child while alive becomes that child's property in full, and it is not counted as part of the estate when the parents die. The other children no longer have a claim on that plot, unless they can prove the gift was unfair and left other heirs at a real disadvantage. Talking it through as a family before you transfer prevents far more conflict than trying to fix it afterward.

What to watch out for before you transfer

The first thing to accept is that once the transfer is done, the land belongs fully to the child. Parents can no longer sell or mortgage it on their own, so be sure of the decision before you start.

If the child is still a minor, under 20 years old, they cannot carry out the legal act themselves. A legal representative must act on their behalf in the minor's best interest, and in complex cases the court may need to approve it first. One more thing you cannot skip: if the land is still mortgaged to a bank, you cannot transfer ownership to the child right away. You have to redeem the mortgage first, or arrange to change the borrower, and either path needs the bank's consent.

There is also a point many people miss. A gift out of affection can, by law, be revoked by the giver if the recipient later commits serious ingratitude toward them. That is both a safeguard and a reminder that transfers within a family carry legal weight worth understanding upfront.

Selling or renting out land or a house you received? Start on Talata

Once the transfer is done and the child holds the title, many families plan their next move with the land or house. Some want to rent it out for income; others want to sell and put the money to other use. If you have never sold before, read through how to sell a house or land in Thailand first, then list it on Talata, which gathers land and home listings for sale and rent from many owners in one place, so you can search and filter by location and price, then contact owners directly without a middleman.

If you are still at the stage of looking for a plot to pass on to your child later, comparing several options first gives you a clearer read on the market. Browse listings that match your budget and location on Talata, and reach out to the owner to talk details once you find the right one.

Frequently Asked Questions

Gift while living or leave it as inheritance, which is better?

It depends on the family's goal. If you want certainty and want to avoid a fight over the estate, transferring while alive means the child receives it for sure and the asset stays out of your estate. If you would rather keep using the land first, a will is more flexible. Either way the transfer fee to a direct heir is 0.5%; the difference is in the tax and the timing.

If I give the land to just one child, can the others sue?

Land transferred to one child while the parents are alive belongs to that child in full, and the others have no claim on it, unless they can prove the gift unfairly disadvantaged other heirs. Agreeing as a family before the transfer cuts down on disputes.

The land is still mortgaged to a bank, can I transfer it to my child?

Not right away while it is mortgaged. You have to redeem the mortgage first, or change the borrower so the child takes over the payments, and every path needs the bank's consent before the Land Office will process it.

Does the child have to come to the Land Office in person?

Having the child sign in person is easiest, but if they cannot, a Tor Dor 21 power of attorney works. Attach copies of the grantor's ID card and house registration, and have the appointed person bring the original ID card.

Can a minor receive land?

Yes, but a minor under 20 cannot carry out the legal act alone. A legal representative, usually the parent, must act for the child's best interest, and complex cases may need court approval first.