Thailand is reviving a plan to levy a flat 450-baht fee on foreign visitors to fund the Tourism Promotion Fund, earmarked for infrastructure upgrades, environmental restoration, workforce development, research, and community support, with an added insurance and health protection program.

Under the plan, the 450-baht levy would be collected first from air arrivals in 2027, with land and sea arrivals added later after preparation, and the fee would cover a 30-day period for multiple entries.

The package includes a mandatory levy approved by the National Tourism Policy Committee on August 14, 2026, aimed at financing tourism infrastructure and a three-tier medical insurance program.

Industry analysis suggests the policy signals a shift from value-added growth to higher-quality, sustainable tourism, potentially disadvantaging budget travelers and budget accommodations.

Some travelers may comply if the tax becomes law, but many view it as a deterrent, with opinions varying on its impact on travel plans.

Exemptions will apply to royal guests, diplomatic and official passport holders, work permit holders, border-pass travelers, transit passengers, crew, and children under two, while payment can be integrated with tickets or paid via official channels.

Industry groups, including ATTA, support the levy as a way to fund off-budget revenue and destination improvement, while calling for transparent governance and public oversight on how funds are spent.

A tiered insurance model is being considered for higher-risk activities, with additional liability coverage for vehicle rentals and similar experiences.

Cabinet approval is required after public hearings; the framework will be submitted for government approval and implementation.

Foreign arrivals have rebounded in recent years but remain sensitive to shocks; the government argues for quality-focused growth rather than chasing higher headcounts.

Officials warn that relying solely on a limited state budget risks stagnation, while a dedicated fund could push tourism toward sustainability and higher value.

The plan signals a shift from prioritizing visitor numbers to improving quality, infrastructure, safety, environmental stewardship, and equitable benefits.