Thailand tourist arrival fee could top 300 baht, minister says

Tourism and Sports Minister Surasak Phancharoenworakul has confirmed that Thailand will move ahead with collecting a fee from foreign tourists under the Thailand Tourism Promotion Fund, commonly known as the tourist arrival levy, hinting that the charge could exceed 300 baht per person.

He said the ministry was accelerating efforts to finalise both the collection model and an appropriate fee level to ensure the measure does not negatively affect tourists’ perceptions or create inconvenience.

The Tourism and Sports Ministry is currently considering two possible collection methods.

The first option is to include the fee in airfares. This would be the most convenient method, as tourists would not feel they were being charged separately on arrival. However, the drawback is that current airline systems cannot clearly distinguish between types of passengers, such as tourists, business travellers, Thai nationals or foreigners.

Under this approach, a refund application would be developed for Thai nationals and those exempt from the fee. Eligible travellers would be able to apply for a refund within a specified period after entering the country.

The second option is to collect the fee through the immigration system using a scan-and-pay method. This would allow authorities to clearly identify visa types and categories of travellers, but it could be less convenient as it would add another payment step before entering the country.

Surasak said the fee had previously been discussed at 300 baht per person, but the current direction suggested it could be higher. This is because the government wants the fee to cover premium insurance for foreign tourists, with insurance costs having risen, while also leaving sufficient funds for tourism development.

The ministry is now holding discussions with insurance associations to determine an appropriate fee.

The proceeds would be divided into two main parts, with priority given to premium insurance coverage. The government wants to provide foreign tourists with genuinely high-quality insurance that offers immediate protection from the moment they enter Thailand.

The insurance would focus on covering treatment at leading private hospitals and reducing the burden on the government when foreign tourists suffer accidents while travelling in Thailand, particularly in cases where their own insurance does not provide sufficient coverage.

The remaining funds, after insurance costs are deducted, would be channelled into the tourism promotion fund to develop tourist attractions.

Surasak said Thailand would not be the only country to collect such a fee, as many countries already impose similar charges, although collection methods vary.

A Nation Group’s survey found that more than 40 countries currently collect some form of fee from tourists. In some countries, this is called a Sustainable Development Fee (SDF), while others impose a Sayonara Tax, accommodation tax or similar charges.

Examples of tourist taxes and fees in various countries

The government of Bhutan collects a Sustainable Development Fee (SDF) of US$200 per night, or about 6,560 baht per night.

However, Bhutan has recently reduced the SDF to US$100, or about 3,280 baht per night, until August 31, 2027. Tourists are still required to pay separately for other travel expenses, such as accommodation, food, admission fees and other costs.

Japan is raising its Sayonara Tax, or departure tax, from 1,000 yen to 3,000 yen per person, effective from July 2026. Revenue from the tax will be used to develop infrastructure and address overtourism. The tax will be collected through airline tickets from both foreign travellers and Japanese citizens leaving the country.

From April 1, 2026, Japan also began formally expanding its accommodation tax to hotels and lodgings nationwide, adding 20 new areas to the system. This immediately increased the number of municipalities applying the measure from 19 to almost 40, or by around 100% in a single day.

This marks a major acceleration of Japan’s tourism policy as the country responds to a steady rise in foreign tourist arrivals. The main areas newly covered are in Hokkaido, including 15 municipalities such as Sapporo and Hakodate. Tax rates vary according to room prices, starting from around 100-500 yen per person per night, or about 20-100 baht.

Some cities impose a fixed rate, such as 200 yen per night, or around 40 baht. In some areas, such as Hakodate, the charge may reach up to 2,000 yen per night, or around 412.19 baht at the current exchange rate.

Japan will also change its tax-free shopping system. From November 1, 2026, the country will switch from an immediate in-store tax exemption system to a “pay first, refund later” model, under which travellers must apply for a tax refund at the airport before departure.

Malaysia collects a Tourism Tax (TTx) of 10 ringgit per room per night, or around 80.83 baht per night, from tourists staying in accommodation in Malaysia.

Indonesia, specifically Bali, collects a tourism tax of 150,000 rupiah per person, or US$15 per person.

New Zealand has raised its International Visitor Conservation and Tourism Levy (IVL) from NZ$35 to NZ$100 per person, effective from October 1, 2024.

The levy is collected together with visa applications or the New Zealand Electronic Travel Authority (NZeTA), with travellers required to pay the fee to support environmental conservation and tourism infrastructure.

The United States does not impose a specific tourist tax, but it does collect hotel taxes or transient occupancy taxes, which vary by city. Examples include New York, where the rate can be up to 14.75% plus US$3.50 per night; Los Angeles at 12%; San Francisco at 14%; and Hawaii at 10.25% to 13.25%.

Switzerland collects a tourist tax that varies by destination, ranging from around 2 Swiss francs, or £1.81, to 7 Swiss francs, or £6.34, per person per night.

France collects an accommodation tax, or taxe de séjour, based on the type of accommodation. The rate ranges from 20 euro cents per night for campsites to more than 15 euros per night for luxury hotels.

Germany collects a Culture Tax and Bed Tax, with rates varying from city to city. In Berlin, for example, the tax is 7.5% of the accommodation price.

Several cities in Spain have recently decided to raise tourist taxes, with rates ranging from 1 to 7 euros per person per night.

In Barcelona, for example, the maximum fee is 7.50 euros per person per night, while in the Balearic Islands the fee ranges from 1 to 4 euros per person per night.

The Czech Republic collects a tourist tax of around 50 Czech koruna per person per night, or about £1.71.

In Belgium, the tourist tax in Brussels is around 4 euros per person per night and is added to accommodation bills, although rates vary by city.

Austria collects tourist taxes that vary by destination. In Vienna, the rate is 3.2 euros per person per night, while in Salzburg it can be up to 1.75 euros per person per night. The charge is added to accommodation bills.

In the Netherlands, tourist tax rates vary by municipality. Amsterdam has one of the highest tourist taxes in Europe. In 2024, the rate was increased from 7% to 12.5% of the accommodation price.