Thailand’s oft-delayed tourist tax will definitely be implemented ‘next year’ says Thailand’s Minister of Tourism Phiphat Ratchakitprakarn.

The fee of THB300 will apply to all foreigners entering Thailand regardless of visa status. However, transit and short stays of less than 24 hours will be exempt from paying it.

Other exceptions such as foreign workers have yet to be confirmed.

Additionally, the Ministry of Tourism has planned on applying it for foreign air travellers only, but again this is yet to be confirmed.

Source: https://www.travelmole.com/news/thailand-tourist-tax-implemented-next-year/?region=na