The Thai Excise Department will impose a forty-five percent tax on imported vintage cars starting in fiscal year 2026, officials announced on September 22, 2025.

The measure is projected to generate an additional one to two billion baht annually for the government.

Kulaya Tantitemit, Director-General of the Excise Department, said the tax applies only to vintage cars imported from abroad.

The import must meet an age requirement of at least thirty years, though authorities may designate specific models and adopt international reference pricing in the future.

The new regulation will restrict the use of imported vintage cars to weekends and public holidays.

Exemptions can be granted for special events, but police permission will be required.

Vintage motorbikes and cars already registered in Thailand will not be subject to the tax.

Thailand’s excise collections for fiscal year 2025 are expected to reach 535 billion baht, building upon the 489 billion baht collected in the first eleven months—a 1.6 percent increase over the same period last year.

The government has set a target of 609 billion baht for 2026.

The tax is being promoted as a way to foster Thailand as a hub for vintage car exhibitions and to support the domestic restoration market.

Authorities are also studying other potential fiscal reforms, including a tax on batteries, a sweetness tax on beverages, and adjustments to cigarette taxation bands.