The Revenue Department is taking public comment on a proposed 1,000-baht outbound departure tax (could rise to 5,000 baht), on top of the existing 1,120-baht service charge in airfares. The Tourism Ministry also plans a 450-baht tourism tax for foreigners, targeted for Q1 2027. Foreign arrivals were 23.9 million from Jan 1 to Oct 10, down 4.4% year-on-year. Restaurant leaders say budget travellers may be deterred, while Thai travellers may be less likely to go abroad and more likely to spend domestically. If your business depends on foreign tourists, plan for softer demand in price-sensitive segments; if you serve domestic customers, the shift toward local travel may help.