Thailand Plans New Outbound Travel Tax Starting at 1,000 Baht
Thailand's Revenue Department is proposing a new outbound travel tax of 1,000 baht per air trip, with a maximum of 5,000 baht. A public consultation on the draft law runs from September 30 to October 29, 2026. The tax would apply to all travelers regardless of nationality, with various exemptions and collection mechanisms outlined.
Under the proposed law, every person departing Thailand would have to pay the outbound travel tax each time they leave, with the exact rate to be set by ministerial regulation but capped at 5,000 baht per trip. In the first phase, only air travel would be taxed at 1,000 baht per departure; land and sea travel would be temporarily exempt. Certain groups would be exempt, including members of the royal family, diplomats, children under two years old, and others similar to the existing exemptions for the Passenger Service Charge. Taxes would be collected by transport operators or ticket agents together with the fare before travel; if no ticket is issued, the traveler must pay according to rules announced by the Director‑General of the Revenue Department. The law would take effect 180 days after publication in the Royal Gazette and would not apply retroactively to tickets purchased before that date. Enforcement would allow officials to assess and collect the tax, issue summonses, and examine related documents. Penalties could include a fine of up to twice the tax due plus monthly interest of 1.5%, and additional fines for providing false information or attempting to evade the tax.
