Abstract:Theory of Mind (ToM) refers to the cognitive ability to infer and attribute mental states to oneself and others. As large language models (LLMs) are increasingly evaluated for social and cognitive capabilities, it remains unclear to what extent these models demonstrate ToM across diverse languages and cultural contexts. In this paper, we introduce a comprehensive study of multilingual ToM capabilities aimed at addressing this gap. Our approach includes two key components: (1) We translate existing ToM datasets into multiple languages, effectively creating a multilingual ToM dataset and (2) We enrich these translations with culturally specific elements to reflect the social and cognitive scenarios relevant to diverse populations. We conduct extensive evaluations of six state-of-the-art LLMs to measure their ToM performance across both the translated and culturally adapted datasets. The results highlight the influence of linguistic and cultural diversity on the models' ability to exhibit ToM, and questions their social reasoning capabilities. This work lays the groundwork for future research into enhancing LLMs' cross-cultural social cognition and contributes to the development of more culturally aware and socially intelligent AI systems. All our data and code are publicly available.