Thailand: Film production incentive up to 30%
To promote foreign film production in Thailand, the Thai Film Incentive Committee has approved an increase to film incentive measures on 27 December 2024 which became effective on 1 January 2025. Details can be summarized below.
- Primary Incentive
- Cash rebate up to 15% for Thailand qualified spending from THB 50 M (approx. USD 1.4 M) (maximum primary and additional incentive at 25%)
- Cash rebate up to 20% for Thailand qualified spending from THB 100 – 150 M (approx. USD 2.8 – 4.3 M) (maximum primary and additional incentive at 30%)
- Cash rebate up to 25% for Thailand qualified spending more than THB 150 M (approx. USD 4.3 M) (maximum primary and additional incentive at 30%)
- Additional Incentive
- 5% for using local crew members in key positions (i.e., Director, Supporting role actor/actress, Production Designer, etc.)
- 5% for promoting tourism, soft power, and positive image of Thailand (i.e., showing Thai festivals, showing Thai food, showing Thai martial arts “Muay Thai”, etc.)
- 3% for filming in areas promoted by the government (i.e., Ratchaburi, Trat, Nakhon Sawan provinces, etc.) and the number of days of principal photography in these areas is not less than 25% of the total filming days in Thailand
- 3% for post-production in Thailand which its cost is not less than 15% of the eligible spending
Authors: Tanakrit (Chansin) Tangburanakij / Praewpan Hinchiranan (Am)