TAT's 2027 plan aims to grow tourism revenue 5% by raising spending per visitor, not just visitor numbers. It targets 19 new destinations and a 60:40 split between main and secondary cities, covering Chiang Rai, Nan, Sukhothai, Nakhon Ratchasima, Ubon Ratchathani, Rayong and Chanthaburi. Forecasts put foreign arrivals at 33.5–34.0 million, with average spend around 49,000–50,000 baht per person, up 1.8%. Long-haul guests spend 2.2 times more on accommodation per trip. For SMEs in hotels, guesthouses, tours and secondary-city services, the case is for premium, wellness and event-linked offers aimed at higher-spending visitors.