BANGKOK: Thailand’s Finance Ministry is considering a new departure tax that would initially charge THB1,000 each time a traveller leaves the country by air, regardless of nationality, under draft legislation now open for public consultation.
The Revenue Department has published the principles of the proposed Departure Tax Act, which would replace the approach under Thailand’s existing 1983 legislation. Public consultation runs from September 30 to October 29, 2026.
Under the proposal, the tax would apply to people of all nationalities departing Thailand, with a statutory ceiling of THB5,000 per departure. The initial rate would be set at THB1,000 (US$29.70) for air travel, while departures by land and sea would initially be exempt.
The Finance Ministry said the proposal was intended to make more effective use of state resources within the fiscal-discipline framework and provide greater flexibility in responding to potential future emergencies.
Tax would initially apply only to air travel
In the first phase, anyone leaving Thailand by air would generally be liable for the THB1,000 departure tax each time they travel, unless they qualify for an exemption.
The legislation would allow the rate to be set by ministerial regulation, provided it does not exceed THB5,000 for each departure.
The proposed system differs from the 1983 departure-tax regime, which applied to Thai nationals and foreign nationals with permanent residence in Thailand.
That system originally charged THB1,000 for air departures and THB500 for departures by land or sea. Land and sea travel was exempted from the tax from May 1, 1986, followed by air travel from July 1, 1991. The Revenue Department states that the existing regime is currently exempt from collection in all cases.
Airlines would collect tax with fares
Under the new proposal, travellers would be required to pay the tax before leaving Thailand.
Airlines or their ticketing agents would generally collect it at the same time as the airfare. Where no ticket is purchased or issued, or no fare is paid through a carrier or ticket agent, payment would follow procedures prescribed by the Revenue Department’s director-general.
The change would affect not only passengers but also international passenger carriers, ticket agents, airport operators and government agencies involved in international travel, including the Immigration Bureau, Department of Airports and Civil Aviation Authority of Thailand.
Children and some transit passengers among proposed exemptions
For air passengers, the proposed exemptions would broadly follow those used for the Passenger Service Charge (PSC).
They include specified members of the Royal Family and their entourages, the Supreme Patriarch and entourage, foreign heads of state, official government guests, children aged two or under, inspection teams from the Organisation for the Prohibition of Chemical Weapons and passengers travelling on government aircraft.
International transit passengers who remain within designated transit areas would also be exempt, as would certain passengers required to remain at an airport while changing aircraft.
Crew members and other transport personnel travelling without paying a fare while carrying out duties for their employer would not be subject to the tax.
Draft sets penalties for unpaid tax
The proposal would give authorised officials powers to assess and collect unpaid taxes, penalties and surcharges, as well as issue summonses and examine or seize relevant documents where permitted by law.
Failure to pay or remit the tax could result in a penalty equal to twice the amount of tax due, together with a surcharge of 1.5% per month or part of a month on unpaid tax.
The draft also provides sanctions for tax evasion or attempted evasion through false statements, false evidence or other fraudulent means, as well as for obstructing officials or failing to comply with statutory obligations.
Proposed law would take effect 180 days after publication
If enacted, the legislation would take effect 180 days after publication in the Government Gazette.
Travellers who bought their tickets before the law took effect would not be liable for the new tax, even if their departure occurred on or after its commencement date.
The proposal remains under public consultation and has not yet taken effect. The Revenue Department is accepting comments from travellers, airlines, ticket agents, airport operators, public agencies, businesses and the general public until October 29. - The Nation/ANN
