Collection of the 300-baht travel tax may start with air passengers in the first phase, with the system needing at least six months before starting, according to the Tourism and Sports Ministry.
The ministry will submit the plan for cabinet approval in January, said Tourism and Sports Minister Sorawong Thienthong.
Mr Sorawong said it is possible collection will start with air passengers, though the scheme will need six months after cabinet approval to prepare the system before getting started.
Once the system settles, the second phase covering overland travel will follow, he said.
According to the ministry, air travellers account for 70% of foreign arrivals to Thailand.
The transaction system has been prepared and is powered by Krungthai Bank.
Tourists can pay via a website or an app that is being developed for the next phase, said Mr Sorawong.
Payment would be similar to South Korea's K-ETA system, which requires foreign travellers to register and make an online payment before entering the country.
Once the government approves this project, the ministry will recruit software developers and insurance companies to offer insurance policies for foreign tourists, he said.
