BANGKOK, Thailand – Travellers flying out of Thailand could face a new 1,000-baht departure tax under a proposal now open for public comment, with the planned levy applying to passengers of all nationalities. The Revenue Department is seeking opinions on the principles of a draft Travel Outside the Kingdom Tax Act, which would introduce a tax on people leaving Thailand. In its initial form, the tax would apply only to international air travel, with land and sea departures excluded.
The proposed air-travel rate is 1,000 baht per departure. The draft legislation would establish a maximum ceiling of 5,000 baht per departure, while the actual rate would be set through a ministerial regulation. The proposal is significant because Thailand previously imposed a departure tax, but the earlier system was aimed at Thai citizens and foreigners residing in the country rather than international travellers of every nationality.
Why Thailand is considering the tax
The Finance Ministry instructed the Revenue Department to examine a new departure-tax system as part of efforts to make better use of available public resources while maintaining fiscal discipline.
The government says the additional revenue would provide greater flexibility in managing potential emergencies and future situations requiring public spending. Thailand already has a Passenger Service Charge included in air-ticket costs, but the proposed departure tax would be a separate tax.
Thailand has imposed a departure tax before
Thailand introduced a departure tax under the 1983 Emergency Decree on Travel Outside the Kingdom. At that time, passengers leaving Thailand by air paid 1,000 baht, while departures by land and sea were charged 500 baht. The measure applied to Thai citizens and foreigners residing in Thailand and was introduced partly to prevent excessive foreign-currency outflows and protect the country’s balance of payments.
The land and sea tax was exempted from May 1, 1986. The air-travel tax was subsequently exempted from July 1, 1991, bringing the previous system to an end. The new proposal would therefore represent a return of a departure tax after more than three decades, but with a significantly wider scope covering travellers of all nationalities.
Who would be exempt
The draft includes exemptions based largely on the categories already exempt from the Passenger Service Charge. These would include members of the Thai royal family and their official entourages, the Supreme Patriarch, foreign heads of state, royal and government guests and their accompanying parties. Children aged two or under would also be exempt. Transit passengers would not be charged when they remain within the designated transit area or need to stay at the airport while changing flights.
Other exemptions would cover inspectors from the Organisation for the Prohibition of Chemical Weapons and passengers travelling on government aircraft under the specified conditions.
Crew members and permanent transport employees travelling outside Thailand as part of their work would also be excluded when they do not pay a passenger fare.
How the 1,000-baht tax would be collected
For most passengers, collection would be built into the air-ticket purchase process.
Airlines, transport operators or ticket agents would collect the tax together with the fare before departure, meaning passengers would not normally need to make a separate payment at the airport. Where no ticket is issued or no passenger fare is collected, the traveller would pay the tax according to procedures to be established by the Revenue Department.
The draft also proposes a 180-day preparation period. The law would take effect 180 days after publication in the Royal Gazette. Importantly for travellers who book flights in advance, tickets purchased before the law takes effect would not be subject to the new tax, even if the actual departure takes place after the law comes into force.
Penalties for avoiding the tax
The proposed legislation includes financial penalties for unpaid or improperly remitted tax.
A surcharge equivalent to twice the tax due could apply, while an additional payment of 1.5% per month, or part of a month, would be charged on outstanding tax. The draft also provides for penalties in cases involving false information, false documents or attempts to evade the tax.
Nine questions put to the public
The Revenue Department is asking the public to comment on nine key elements of the proposal.
These include whether the tax should cover travellers of every nationality; whether the law should establish a maximum ceiling of 5,000 baht; whether the initial collection should be limited to air travel; and whether the 1,000-baht rate is appropriate. The consultation also asks about exemptions based on Passenger Service Charge rules, collection through air tickets, the proposed 180-day preparation period and protection for tickets bought before the law takes effect.
The ninth issue invites additional comments and recommendations on the draft legislation. The public consultation opened on September 30 and runs until October 29, 2026. The 1,000-baht charge is not yet an effective tax. The proposal remains subject to public consultation and the subsequent legislative and regulatory process before it could be introduced.
