Thailand's Revenue Department is consulting, from 30 September to 29 October 2026, on a draft law that would charge 1,000 baht per air departure to travellers of every nationality. It is a proposal only: it has not been approved and nothing new is being collected. This briefing, from a Thailand DMC for travel agents, sets out what the draft says, what remains open and how to keep quotes honest while it does.
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What the draft says
The draft would replace a 1983 decree that set 1,000 baht for air departures and 500 baht for land or sea departures, but covered only Thai nationals and foreign residents and is not collected today. The new draft would apply to anyone leaving by air, Thai or foreign. The starting rate is 1,000 baht, and a ministerial regulation could raise it to a ceiling of 5,000 baht per departure. Land and sea departures would be exempt at first. Airlines or ticket agents would collect the tax with the fare. Exemptions would follow those of the airport passenger service charge, including children aged two or under, international transit passengers who stay in designated transit areas, royal and official guests, and crew on duty. Tickets bought before the law takes effect would not be liable, and it would take effect 180 days after publication in the Royal Gazette.
What is still open
Nothing is decided. Comments are accepted until 29 October through the government's law consultation site, law.go.th, and any rate, exemption or start date can change before a law is passed. The Finance Ministry says it wants to use state resources more effectively and to respond flexibly to future emergencies, and Finance Minister Ekniti Nitithanprapas has said the aim includes encouraging Thais to travel at home. The Association of Thai Travel Agents objected on 7 October, arguing that the tax would add to the costs foreign visitors already face. One estimate puts the possible total for a foreign air traveller at 2,570 baht if all three charges applied: the 1,120-baht airport charge, the planned 450-baht entry fee and this 1,000-baht tax. Only the airport charge is in force.
How to brief clients and quote
Do not add a departure-tax line to any quote today, and do not tell clients it is law. Tell them it is a draft under consultation, that it could not take effect until at least 180 days after gazetting, and that tickets bought before then would be exempt. Because collection would sit with the airfare, ask your Thailand DMC to flag on every quote which charges are government-set and may change, and revisit the question when the consultation closes on 29 October and again if a law is gazetted. Our airport departure fee briefing covers the charge already in force, our tourist entry fee guide covers the planned 450-baht fee, our Q4 rule changes recheck lists what else to confirm, and every other service is on our Thailand DMC services page. Send your questions through our contact page.
Frequently asked questions
Is the departure tax in force?
No. It is a draft under public consultation until 29 October 2026 and has not been approved.
How much would it be?
The draft starts at 1,000 baht per air departure for travellers of all nationalities, unless exempt, and allows a ministerial regulation to set the rate up to 5,000 baht.
When would it start?
Not before 180 days after the law is published in the Royal Gazette, and tickets bought before that date would be exempt.
Do transit passengers pay?
The draft would exempt international transit passengers who stay in designated transit areas.
