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Thailand may add a 1,000 baht departure tax for air travellers of all nationalities. The Finance Ministry is studying it and it isn't in effect. The Revenue Department is considering a draft Departure Tax Act, and public consultation runs from 30 September to 29 October 2026. If the law passes, it would take effect 180 days after publication in the Royal Gazette. The legal cap is 5,000 baht per departure, and the actual rate would be set later by ministerial regulation.
Where things stand
Nothing changes yet. This is a draft, and it still needs to pass. The first public consultation on the draft runs from 30 September to 29 October 2026. If it becomes law, it would take effect 180 days after publication in the Royal Gazette, so the earliest it could apply is about six months after publication.
The Finance Ministry says the aim is fiscal flexibility and the ability to respond to future emergencies.
How much, and who pays
The initial charge would be 1,000 baht per departure, for travellers of all nationalities. That includes Thais as well as foreigners.
The legal cap is 5,000 baht per departure. The actual rate would be set later by ministerial regulation, so it could rise to 5,000 baht by regulation.
Initially it would apply to air departures only. Departures by land or sea would be exempt at first, though that could change later.
The cost would sit separately from the existing Passenger Service Charge.
Who would be exempt
The exemptions broadly match the existing Passenger Service Charge exemptions:
- The King, Queen, specified royal family members and their entourages
- The Supreme Patriarch and accompanying officials
- Foreign heads of state and their entourages, and official government guests
- Children aged 2 or under
- Inspection teams from the Organisation for the Prohibition of Chemical Weapons
- Passengers on Thai or foreign government aircraft, or aircraft on official government missions
- International transit passengers who stay in the transit area, and passengers required to stay inside an airport while changing aircraft (under the draft's conditions)
- Transport workers travelling unpaid on duty for their own employer
How it would be collected
The tax must be paid before leaving Thailand. Airlines and ticket agents would generally collect it with the fare, so for most people it would be about 1,000 baht on top of an air ticket, added at purchase.
If no ticket is issued, or no fare is paid through an operator or agent, the traveller pays under procedures the Revenue Department director-general will set later. Those procedures aren't defined yet.
The system would also affect international transport companies, ticket agents, airport operators, the Immigration Bureau, the Department of Airports and the Civil Aviation Authority of Thailand. Private aviation, transport and tourism organisations may need to adjust their systems.
Penalties
Officials could assess and collect unpaid tax, penalties and surcharges. They could also issue summonses or orders, and inspect or seize accounts, documents and evidence where the law permits.
- Non-payment: a penalty of twice the tax owed.
- A surcharge of 1.5% per month (or part of a month) on unpaid tax, not counting the penalty.
- Evasion, such as false statements, false evidence or other avoidance methods, is penalised.
- Obstructing officials, not cooperating, or not performing required duties can bring administrative fines, depending on the offence.
Tickets bought before the law starts
Travellers who bought tickets before the law takes effect would not pay the tax, and tickets bought before the effective date appear to be exempt. The source text cuts off mid-sentence here (it refers to departure dates falling on or after the effective date), so the exact wording on the effective date is unclear.
What it means for visitors
- Nothing changes right now.
- If enacted, expect roughly 1,000 baht added to an air ticket, usually at purchase.
- Infants aged 2 or under and in-airport transit passengers would not pay.
- Land and sea exits would be exempt at first.
Information sourced from The Thaiger.