Taxation & Subsidies
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 66 2 272 8000
Subsidies are currently under discussion within the government.