Five categories of people who are exempt from paying tourist tax
Thailand is preparing to collect the “tourism tax” from foreigners who will travel to Thailand, which will start on 1 June 2023 onwards, but not all foreigners will be charged for entering. There are exemptions for certain groups of people who do not have to pay the fee.
The fee will be collected first, and after identification and verification of documents, it will be refunded later.
Ref : https://www.thebangkokinsight.com/news/business/1025818/
https://www.prachachat.net/tourism/news-920604