Any time that there is a reconsideration of the Thai tax system, an inheritance tax is inevitably considered. The introduction of this tax, however, has continually been rejected by wealthy people who are able to yield considerable influence at the level of policy control. Although Thailand has personal income tax, income and property acquired through inheritance are exempt from this tax. If the legatee subsequently sells the inherited properties, there is also an exemption provided in some cases. This article provides an overview of the tax on income or properties acquired by inheritance.