Thailand pays foreign film and TV productions a cash rebate on the money they spend in the country. The base rate is 15%, and with the higher spend tiers and the bonuses it goes up to 30%. There is no cap in baht per project.
This guide explains the tiers and bonuses, who qualifies, what a real claim looks like, and where a local production partner comes in.
The rebate tiers
The rate depends on how much the production spends in Thailand. "Qualified spend" means money paid to Thai companies and people for the production: crew, equipment, locations, accommodation, transport, catering, post-production and so on.
| Qualified Thai spend | Base rebate |
|---|---|
| Under ฿50 million | Not eligible |
| ฿50 million and up | 15% |
| ฿100 to 150 million | 20% (15% + 5%) |
| Over ฿150 million | 25% (15% + 10%) |
The bonuses
On top of the base rate, a production can earn extra percentage points. The total, base plus bonuses, is capped at 30%.
| Bonus | Extra | What it takes |
|---|---|---|
| Thai key crew and cast | +5% | Thai nationals in key positions, worth at least 30 points on the Film Office's list (director 5 points, director of photography 4, lead actor or actress 4, and so on) |
| Tourism and soft power | +5% | Thai culture on screen (festivals, food, costume, crafts, martial arts), tourist attractions in at least 5 scenes, and a top 5 ranking at the box office or on streaming charts in the country of release |
| Designated provinces | +3% | At least 25% of the Thai shooting period in the provinces on the Film Office's list |
| Post-production in Thailand | +3% | Thai post-production spend of at least 15% of the eligible spend |
A worked example
A streaming series spends ฿120 million in Thailand. It hires a Thai director of photography and Thai actors in leading roles, and it grades and mixes in Bangkok.
- Qualified Thai spend
- ฿120,000,000
- Base rate (฿100 to 150M tier)
- 20%
- Thai key crew and cast bonus
- +5%
- Post-production in Thailand bonus
- +3%
- Total rate
- 28%
- Cash rebate
- ฿33,600,000
About US$1 million back on a ฿120M Thai spend. The Film Office decides the final amount after the audit.
Who qualifies
- Foreign productions: feature films, TV series, streaming shows and documentaries made by a foreign production company.
- Through a registered coordinator: every foreign production in Thailand has to work with a Thai company registered with the Thailand Film Office. That company applies for the film permit and also handles the rebate application.
- From ฿50 million in Thailand: most TV commercials spend far less, so the rebate is mainly for films and series. Commercials still come to Thailand for the locations, the crews and the costs, without the rebate.
How the claim works
- Before the shootApply with the film permit
Your coordinator registers the production for the incentive with the Thailand Film Office, together with the film permit application.
- During the shootKeep every receipt
Only spend with proper Thai tax invoices counts. Paying crew and vendors through the Thai production company keeps the paperwork in one place.
- After the wrapAudit
A certified Thai auditor checks the qualified spend, and the bonus points are documented.
- ClaimRebate paid
The audited claim goes to the Film Office, which pays the rebate.
Animation, VFX and post-production
At FilMart in Hong Kong in March 2026, Thailand also announced a separate 20% rebate for animation, VFX and post-production work commissioned from Thai studios by foreign projects, from ฿5 million per contract. Ask us for the current status before you budget for it.
Check the rates before you budget
The figures here are from the Thailand Film Office's published criteria as of October 2026. In July 2026 the government announced a review of the rebate, aimed at more Thai jobs and crew. No new rates have been announced yet. We will update this page when they are.
Planning a production that qualifies?
We are registered with the Thailand Film Office as a coordinator for foreign productions. We handle the film permit, the visas and work permits, locations, Thai crew and the paperwork the rebate claim needs. Send us your project and we will tell you which tier and bonuses it can reach.
