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by the way I'm not sure if this is certain or not, the only news article I could find was from The Laotian Times which is strange but they are quoting Thai officials that said TDAC is only free for temporary.

later in 2025 high season (November? what does that mean) they are planning to charge 300 baht to complete the TDAC online form... this is a terrible idea in my opinion.

Thailand’s 300-baht tourism tax for foreign visitors is set to take effect by the end of this year, Thailand’s Tourism and Sports Minister Sorawong Thienthong announced on 24 February.

The scheme is expected to be implemented during Thailand’s high season, provided it is officially published in the Royal Gazette in March. 

While specific details of the tax are still being finalized, Sorawong said the ministry is working on integrating the system with the Thailand Digital Arrival Card (TDAC), which will launch on 1 May, to streamline tax collection. 

Foreign tourists arriving by air will be required to pay THB 300 (USD 8.76) per trip. Those entering by land or water will also be charged THB 300 but will be allowed multiple entries within a 30- to 60-day period. The ministry is expected to release further details to ensure that all foreign visitors using a passport can access life and accident insurance.