Things to know about transferring land to children
Last updated: 3 Aug 2025
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Things to Know About Legal Land Transfers to Children
First, let's explain the term "legitimate child." This refers to a child born to parents who are legally married. An "illegitimate child" refers to a child born to parents who are not legally married. Here are some things to consider when transferring land to children:
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1. Prepare the necessary documents.
This can be divided into five scenarios:
1) Both parents are transferring together. Documents required for legal land transfers to children include the title deed, the father's and mother's ID cards, the father's and mother's house registration, and the marriage certificate.
2) If only one parent is transferring land, the transfer can be made, but the other parent's documents must be accompanied by the other parent's documents: a certified copy of the parent's ID card, a certified copy of the parent's house registration, and a consent letter from the spouse who is not present.
3) If the child is transferring land with the parent, bring the child's ID card and house registration.
4) If the child has authorized someone else to do so on their behalf. A certified copy of the child's national ID card and house registration must be provided, along with the ID card and house registration of the person applying on their behalf. A power of attorney from the Land Department (Tor Dor 21) must be provided as supporting documentation for the transfer.
5) In cases where there is an estate executor due to the deceased parent, who owns the land, the required documents include a court order or judgment, or a will appointing the applicant as estate executor, proof of the deceased's death, the estate executor's house registration and identification card, and the land title deed or certificate of utilization.
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2. Land Transfer Fees
In cases where the parent legally transfers land to their child while they are still alive, land transfer taxes must be paid. The land transfer fees are as follows:
- Land ownership transfer fee: 0.5% of the appraised value
- Land transfer registration fee: 0.5% of the appraised value
- Stamp duty: 0.5% of the appraised value
- Witness fee: 20 baht
- Application fee: 5 baht
- Copy duty: 5 baht
- Personal income tax: 5% of the appraised value, only for amounts exceeding 20 million baht
In the case of transferring land to an illegitimate child, where the parents are not legally married or the father has not legally acknowledged the child at birth, and the father wishes to give the land to the illegitimate child, the land transfer tax is as follows:
- Land ownership transfer fee: 0.5% of the appraised value (the same as for transfers to legitimate children)
- Stamp duty: 0.5% or Specific Business Tax: 3.3% of the appraised value (either one)
- Personal income tax based on the appraised value 50% deduction of expenses.
In the case of transferring land to relatives other than children, such as siblings, parents, grandparents, grandchildren, or even to adopted children, if the land is not inherited, the following land transfer taxes will be applied:
- Land transfer fee: 2.0% of the appraised value
- Stamp duty: 0.5% or specific business tax: 3.3% of the appraised value
- Personal income tax based on the appraised value. 50% deduction of expenses.
In the case of transferring land to a legitimate child, upon the "owner's death," the land transfer tax and transfer fees are applied:
In the event of the death of the owner of the home, condominium, or land, the property will pass to the legal heir only. It cannot be passed to an illegitimate heir.
The transfer fee is only applicable. Stamp duty, specific business tax, and personal income tax are not applicable. However, inheritance tax will be applied if the inheritance exceeds 100 million baht in net assets.
The transfer fee for inherited land given to a legitimate child, parent, or registered spouse All direct descendants (children, grandchildren, great-grandchildren, and descendants) will be charged a transfer fee of 0.5% of the appraised value.
___________________________________________
3. Legal Land Transfer to Children
Take a queue number to wait for the public relations officer to review your documents, or pick up an application form with all the required documents attached.
Submit the documents and application form to the public relations officer to verify the accuracy of your documents. Once the verification is complete, you will be assigned a queue number to proceed to the specialist department.
Submitting the application to the specialist department involves signing by both the recipient and the transferor. The land price will be appraised, along with any other fees, for payment to the finance department.
After payment is made to the finance department, submit the receipt to the specialist department. The parents must keep the blue form as evidence, while the officials will keep the yellow form.
The specialist department will print the information on the back of the title deed and present it to you for review. Once everything is in order, the legal transfer of land to a child is complete.
This is all important information for those wishing to legally transfer land to a child, whether the parents are still alive or have passed away. There will be different details regarding the paperwork and transfer costs.
Furthermore, giving land to a child is the least expensive method of paying transfer fees and taxes. It is also a gift, and can be revoked if the parents later perceive the child as being ungrateful.
___________________________________________
Thank you for the great information from DD Property.
First, let's explain the term "legitimate child." This refers to a child born to parents who are legally married. An "illegitimate child" refers to a child born to parents who are not legally married. Here are some things to consider when transferring land to children:
___________________________________________
1. Prepare the necessary documents.
This can be divided into five scenarios:
1) Both parents are transferring together. Documents required for legal land transfers to children include the title deed, the father's and mother's ID cards, the father's and mother's house registration, and the marriage certificate.
2) If only one parent is transferring land, the transfer can be made, but the other parent's documents must be accompanied by the other parent's documents: a certified copy of the parent's ID card, a certified copy of the parent's house registration, and a consent letter from the spouse who is not present.
3) If the child is transferring land with the parent, bring the child's ID card and house registration.
4) If the child has authorized someone else to do so on their behalf. A certified copy of the child's national ID card and house registration must be provided, along with the ID card and house registration of the person applying on their behalf. A power of attorney from the Land Department (Tor Dor 21) must be provided as supporting documentation for the transfer.
5) In cases where there is an estate executor due to the deceased parent, who owns the land, the required documents include a court order or judgment, or a will appointing the applicant as estate executor, proof of the deceased's death, the estate executor's house registration and identification card, and the land title deed or certificate of utilization.
___________________________________________
2. Land Transfer Fees
In cases where the parent legally transfers land to their child while they are still alive, land transfer taxes must be paid. The land transfer fees are as follows:
- Land ownership transfer fee: 0.5% of the appraised value
- Land transfer registration fee: 0.5% of the appraised value
- Stamp duty: 0.5% of the appraised value
- Witness fee: 20 baht
- Application fee: 5 baht
- Copy duty: 5 baht
- Personal income tax: 5% of the appraised value, only for amounts exceeding 20 million baht
In the case of transferring land to an illegitimate child, where the parents are not legally married or the father has not legally acknowledged the child at birth, and the father wishes to give the land to the illegitimate child, the land transfer tax is as follows:
- Land ownership transfer fee: 0.5% of the appraised value (the same as for transfers to legitimate children)
- Stamp duty: 0.5% or Specific Business Tax: 3.3% of the appraised value (either one)
- Personal income tax based on the appraised value 50% deduction of expenses.
In the case of transferring land to relatives other than children, such as siblings, parents, grandparents, grandchildren, or even to adopted children, if the land is not inherited, the following land transfer taxes will be applied:
- Land transfer fee: 2.0% of the appraised value
- Stamp duty: 0.5% or specific business tax: 3.3% of the appraised value
- Personal income tax based on the appraised value. 50% deduction of expenses.
In the case of transferring land to a legitimate child, upon the "owner's death," the land transfer tax and transfer fees are applied:
In the event of the death of the owner of the home, condominium, or land, the property will pass to the legal heir only. It cannot be passed to an illegitimate heir.
The transfer fee is only applicable. Stamp duty, specific business tax, and personal income tax are not applicable. However, inheritance tax will be applied if the inheritance exceeds 100 million baht in net assets.
The transfer fee for inherited land given to a legitimate child, parent, or registered spouse All direct descendants (children, grandchildren, great-grandchildren, and descendants) will be charged a transfer fee of 0.5% of the appraised value.
___________________________________________
3. Legal Land Transfer to Children
Take a queue number to wait for the public relations officer to review your documents, or pick up an application form with all the required documents attached.
Submit the documents and application form to the public relations officer to verify the accuracy of your documents. Once the verification is complete, you will be assigned a queue number to proceed to the specialist department.
Submitting the application to the specialist department involves signing by both the recipient and the transferor. The land price will be appraised, along with any other fees, for payment to the finance department.
After payment is made to the finance department, submit the receipt to the specialist department. The parents must keep the blue form as evidence, while the officials will keep the yellow form.
The specialist department will print the information on the back of the title deed and present it to you for review. Once everything is in order, the legal transfer of land to a child is complete.
This is all important information for those wishing to legally transfer land to a child, whether the parents are still alive or have passed away. There will be different details regarding the paperwork and transfer costs.
Furthermore, giving land to a child is the least expensive method of paying transfer fees and taxes. It is also a gift, and can be revoked if the parents later perceive the child as being ungrateful.
___________________________________________
Thank you for the great information from DD Property.
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