News

On 6 October 2026, Thailand's Revenue Department launched a public hearing on the draft Departure Tax Act, which would charge THB 1,000 per departure, applying only to air departures in the first phase. The draft sets a statutory cap of THB 5,000, exempts tickets bought before the law takes effect, and penalises non-payment with twice the tax plus a surcharge of 1.5% a month. The hearing runs until 29 October 2026.

1. Rate, Scope and Exemptions

The draft proposes THB 1,000 per departure (about RMB 220), applying only to air departures in the first phase; land and sea departures are exempt. The statutory cap is THB 5,000 per departure (about RMB 1,100), with the actual rate set by ministerial regulation. In other words, THB 1,000 is the starting level, and room to raise it has already been built into the law.

The tax applies to departing travellers of all nationalities, Thai and foreign alike. Two groups are exempt by role: aircrew, and transport company staff on duty who have not paid for a ticket.

Other exemptions mirror the existing Passenger Service Charge (PSC): members of the royal family and their entourage, the Supreme Patriarch, foreign heads of state and state guests, children under 2, transit passengers, inspectors of the Organisation for the Prohibition of Chemical Weapons (OPCW), and state aircraft.

2. Collection and Entry into Force

The tax would be collected by airlines or ticketing agents together with the fare, paid before departure, with no separate counter.

It would take effect 180 days after publication in the Royal Gazette. The draft also includes a transitional rule: tickets bought before the effective date are exempt, even if travel takes place afterwards. This matters for companies with long-range business travel plans, as booking early can cover a tax-free period.

3. Penalties and Reference Points

Non-payment would incur a penalty of twice the tax plus a surcharge of 1.5% a month. On a THB 1,000 tax, the direct penalty for a single missed payment would be THB 2,000 (about RMB 440), rising over time with the surcharge.

For reference, the current Passenger Service Charge of Airports of Thailand (AOT) is THB 1,120 for international flights and THB 130 for domestic flights. According to information accompanying the draft, the Ministry of Tourism and Sports is separately pushing a THB 450 entry fee, expected from 2027. If both are introduced, the fixed add-on cost of one round trip would rise by about THB 1,450 (about RMB 319).

4. How and When to Comment

The public hearing runs from 30 September 2026 to 29 October 2026, with comments submitted through the government law portal law.go.th. The Revenue Department's news page also published an accompanying infographic.

For Chinese companies in Thailand with frequent business travel, this hearing is a rare window to submit comments. Once it closes and the bill enters the legislative process, the room to adjust details narrows considerably.

Key Takeaways

1. Proposed THB 1,000 per departure (about RMB 220), air departures only in the first phase; land and sea exempt.

2. Statutory cap of THB 5,000 per departure, with the actual rate set by ministerial regulation, leaving room to increase.

3. Takes effect 180 days after publication in the Royal Gazette; tickets bought before then are exempt, even for later travel.

4. Penalty for non-payment: twice the tax plus 1.5% a month; collected by airlines or ticketing agents with the fare.

5. Public hearing 30 September to 29 October 2026, via law.go.th.

Z&X Tip

Companies with frequent business travel can act on two things now: first, submit comments via law.go.th before the hearing closes on 29 October; second, assess the scope of the "tickets bought before the effective date are exempt" rule and consider booking long-range trips early. On the tax side, watch the form of the collection document: since the tax is collected with the fare, the receipt will be merged into the air ticket, so the treatment of travel expenses in the books and for deduction should be confirmed in advance. Z&X Accounting & Tax Outsourcing handles compliant processing of travel documents in monthly bookkeeping and tax filing. The draft has not been passed and is not in force; the final provisions are those published in the Royal Gazette.

Sources

• ขอเชิญร่วมแสดงความคิดเห็นและข้อเสนอแนะต่อหลักการร่างพระราชบัญญัติภาษีการเดินทางออกนอกราชอาณาจักร พ.ศ. ... | Revenue Department, Thailand | 2026-10-06 | https://www.rd.go.th/27208.html

• Accompanying infographic | Revenue Department, Thailand | 2026-10-06 | https://www.rd.go.th/fileadmin/user_upload/lorkhor/newsbanner/2026/10/Infographic_Hearing_06102569.jpg