Is Thailand introducing a departure tax? Do tickets already bought have to pay it?
1. Current status
It is still a draft. The Revenue Department opened a public hearing on 6 October 2026, running until 29 October 2026, with comments submitted via law.go.th. The draft still has to go through the legislative process, so nothing is payable yet.
2. What the draft provides
| Item | Draft provision |
|---|
| Rate | THB 1,000 per departure (statutory cap THB 5,000, actual rate set by ministerial regulation) |
| Scope | Air departures only in the first phase; land and sea exempt |
| Who pays | Departing travellers of all nationalities |
| Exemptions | Children under 2, transit passengers, aircrew and others |
| Collection | Collected by airlines or ticketing agents with the fare |
| Effective date | 180 days after publication in the Royal Gazette |
| Transition | Tickets bought before the effective date are exempt, even if travel is later |
| Penalty | Twice the tax plus 1.5% a month for non-payment |
3. What companies can do now
Companies with frequent business travel can comment via law.go.th before 29 October.
Consider booking long-range trips before the law takes effect.
The tax will be built into air tickets, so confirm the bookkeeping and receipt treatment of travel expenses with your accountant in advance.
4. Basis and scope of service
Basis: the Revenue Department's public hearing notice on the draft Departure Tax Act, 6 October 2026. The final provisions are those published in the Royal Gazette. See also Thailand Proposes THB 1,000 Departure Tax per Trip.
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