Thailand’s Tax Rebate on average ranges from 15% to 20%, with an additional 3% bonus for hiring Thai key positions. There is an added 2% bonus if the movie promotes Thai tourism. All these perks make Thailand an unsurpassed and economical destination for film and television producers.
A 15 -20 % Cash rebate is available to productions who spend over 50 million Thai Baht while shooting in Thailand. 15 % is the main Rebate and 2% – 5 % is an additional rebate which will only be considered if certain terms are qualified by the production.
For the 15 % main rebate the process starts when the production team applies for the incentives. This needs to be done before the shoot or photography has begun. The approvals comes from the Special Incentive Committee. Once production is completed and the accounting formalities have been finalized the team can finish the process by submitting all the financial documents and invoices. Following this the Department of Tourism audits the submitted documents after which they propose it to the Special Incentive Committee. The process of auditing and final decision takes no more than 90 Days. If all documents are well in place the Special Incentive Committee approves the cash rebate. The Cash Rebate is transferred directly to the overseas filmmaker’s bank account.
An additional 3 % and 2 % is a quality Incentive, only if the production meets certain additional. These are described in detail below.
How do I qualify for the 3% additional rebate?
You can qualify for the 3% rebate if you hire Thai Nationals as your key creatives. These are roles such as Director, Co- Director, Key – Actors, Key Make up Artist, Director of Photography, Editor, Stunt Director, Stunt Co-Ordinator Etc. W can provide you with a full list of roles which qualify.
How do I qualify for the 2% additional rebate?
You can qualify for the 2% rebate if the production represents Thailand’s beautiful scenic locations, specific positive representations of the locations which are promoted by the Ministry of Tourism and highlight an amazing side of Thailand. The production should portray Thai culture and lifestyle in a positive light and illustrate more details about the language, food, heritage and Thai traditional events. The maximum rebate per project is 75 Million Baht.