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Filming Incentives
Bangkok, 18 January 2024 – The Department of Tourism (DOT), Ministry of Tourism and Sports, has announced a cash rebate of up to 20% for foreign film productions in Thailand, spending over 150 million Baht investment, starting from January 2024 onwards.
Incentives & rebates change often. Click here for the latest information
Tax
Thailand has been signing the Double Taxation Treaty with a number of countries. The Treaty is designed to prevent foreign filmmakers of member countries from being taxed twice in Thailand and again in their home country. In general, all income earned in Thailand is subject to a personal income tax ranging from 5 to 37 percent for an individual depending on his/her incomes; and 30 percent corporate income tax of the corporation net income. Foreign actors and actresses enjoy a privilege of 10 percent flat tax rate for their income earned here.
For further information on the Double Taxation Agreements and the Thai Revenue Code, please refer taxation authorities in your home country or the Revenue Department of Thailand at
www.rd.go.th or telephone +66 2 272 8000
New Update “Thailand Film Incentive Measures”
January 2024, Thailand Film Office (TFO) announced that update the Film Incentive Measures.
1. Obtain filming permission from the Film, Video and Digital Media Committee.
2. Local spending of more than 50 million baht (approximately $1.3 million US) to Thai crew and company. The primary incentive of this scheme is a 15% cash rebate + 5% of additional incentive as follows:
+5% If the film given support is verified by the Committee as promoting Thai tourism, Soft Power and a positive image of Thailand with the minimum criteria specified in Form ICM 1 (C-3. Additional Incentive - Promotion of Tourism, Soft Power and Positive Reflection of Thailand). The eligible applicant can apply for additional incentives by submitting Form ICM 3 to the Department of Tourism within 3 months, from the first day the production is released to the public and shall not be more than 3 years after the production period in Thailand for the Film Board’s consideration of rebate
+3% If Thai nationals are hired as members of the production team to perform key functions in line with the minimum criteria specified in Form ICM 1
+2% If the film given support is spending in cost of Post-Production in Thailand is not less than 15% of the eligible spending
*New Update* +5% For the film spending over 150 million baht (approximately $4.2 million US) and start production from 1 January 2024 onward.
3. The maximum rebate is 150 million baht (approximately $4.2 million US) per project.
Application FORM
Application Form 2023 (ICM 1) (UPDATE)
Requisition Form 2023 (ICM 2) (UPDATE)
Page updated July 2024
Page updated
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