Incorrect
The tax will apply to the vast majority of foreign visitors to Thailand, though there are some important exceptions. Infants under two, transit passengers, diplomats, and individuals holding authorized Thai work permits will be exempt from paying the fee. However, long-term residents, retirees, and other non-immigrant visa holders will be required to pay the tax, including those who may not typically view themselves as tourists. This includes individuals holding the Destination Thailand Visa, the Privilege or Elite card, and other long-term visas. The position of 10-year Long-Term Residence visa holders and permanent residents is still under review, with officials yet to clarify whether these groups will be subject to the tax.
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