Thailand's Revenue Department, part of the Ministry of Finance, has opened a public consultation on the principles of a draft Departure Tax Act. The draft would introduce a tax on people leaving Thailand, regardless of nationality. Comments are open from 30 September to 29 October 2026.
The tax is a proposal. It is not law, and nothing is being collected.
What the draft proposes
Who pays: everyone departing Thailand, Thai citizens and foreigners alike. Crew members travelling for work without paying a fare are not included.
Rate at first: 1,000 baht per departure by air. Departures by land and by sea would not be taxed in the first phase.
Legal ceiling: 5,000 baht per departure. The law would set this maximum; the rate actually charged would be fixed by ministerial regulation.
How it would be collected: airlines and ticket agents would collect it together with the fare, when the ticket is bought. Where no ticket is issued or no fare is charged, the tax would be paid under rules set by the Director-General of the Revenue Department.
Who would not pay
For air travel, the draft uses the same exemptions as the existing Passenger Service Charge (PSC):
the King, the Queen, members of the Royal Family and their entourage;
the Supreme Patriarch, foreign heads of state, royal and government guests and their entourage;
children aged 2 or under;
transit passengers who stay in the transit area or must stop over to change aircraft;
inspection teams of the Organisation for the Prohibition of Chemical Weapons, and passengers on state aircraft.
When it could start
The law would take effect 180 days after publication in the Royal Gazette. No date has been set.
Tickets bought before the law takes effect would be exempt, even for trips taken afterwards.
Penalties in the draft
A surcharge of twice the unpaid tax.
An additional charge of 1.5% per month (or part of a month) on the unpaid tax.
Administrative fines for giving false information, using false evidence or trying to avoid the tax.
Why the government says it is needed
According to the consultation paper, the government wants to make the best use of its resources within its fiscal-discipline framework and to have more flexibility to respond to future emergencies. The Ministry of Finance asked the Revenue Department to study a departure tax for travellers of all nationalities.
Thailand has had a departure tax before
A Royal Decree of 1983 (in force from 28 December 1983) charged a departure tax only to Thai nationals and foreigners with Thai residence: 1,000 baht by air and 500 baht by land or sea. Its stated purpose was to limit the outflow of foreign currency and protect the balance of payments. The land and sea tax was waived from 1 May 1986, and the air tax from 1 July 1991.
How it compares with what you pay today
International departures from Thai airports already include a Passenger Service Charge of 1,120 baht in the ticket price. The proposed tax would be in addition to it.
Separately, the government is also reviewing a 450-baht arrival fee for foreign tourists. That is a different proposal and is not part of this consultation.
How to give your opinion
Anyone can respond, including foreign travellers and residents. The form is in Thai and English.
Revenue Department notice: rd.go.th/68716.html
Comment form (Thai and English): forms.gle/JifjxYvQvXRcEEn66
Also on Thailand's central law portal: law.go.th
Deadline: 29 October 2026.
The form asks whether you agree with each part of the draft:
Taxing travellers of all nationalities, not only Thai nationals.
A legal ceiling of 5,000 baht, with the actual rate set by ministerial regulation.
Taxing only air travel in the first phase.
A first-phase air rate of 1,000 baht per departure.
Exempting the same passengers who are exempt from the Passenger Service Charge.
Collecting the tax together with the fare.
A 180-day preparation period before the law takes effect.
Exempting tickets bought before the law takes effect.
Any other comments.
Flying out of Thailand?
If you need a cigarette before your flight, our guides list every smoking area at Suvarnabhumi, Don Mueang, Phuket and Chiang Mai, before and after security.
Sources
Revenue Department, public consultation notice, 30 September 2026
Revenue Department, comment form "Public Consultation on the Draft Departure Tax Act"
Prachachat Turakij, 8 October 2026; Thai PBS, 8 October 2026; Bangkok Post, 8 October 2026; The Nation, 7–8 October 2026
Header photo: international check-in hall at Suvarnabhumi Airport, by kallerna, Wikimedia Commons (CC BY-SA 4.0)
