What is the Thailand film tax incentive rate?

Thailand offers 15% to 30% on qualified in-state spend through the Thailand Incentive Measures (Cash Rebate). It is a rebate. A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

What is the minimum spend for the Thailand film incentive?

THB 50M qualified Thai spend. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Are there city or county film incentives in Thailand?

Yes — Purin Film Fund (Purin Pictures). Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Thailand film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

RebateHuman verified· 2026-09-30Active

Thailand film tax incentive

Thailand Incentive Measures (Cash Rebate)

Headline rate

15%up to 30%

Minimum spend

THB 50M qualified Thai spend

What Thailand actually pays

A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Eligible: international feature films, streaming/TV series, TV series, documentaries. TV commercials NOT eligible. No residency requirement; foreign producers fully eligible; no mandatory Thai crew % for base rebate (Thai key crew earns +5% uplift).

Documentary
Scripted TV
Feature Film
Streaming / SVOD

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

Purin Film Fund (Purin Pictures)

How to apply

Register the production with the Thailand Film Office (TFO) via a local film-board coordinator in pre-production; submit Form ICM 1 with budget/scope, film permit, company registration and notarized docs. Obtain single film permit, document all Thailand spend, then submit an audited rebate claim.

The rule to remember

15% cash rebate from THB 50M of Thai spend, rising with spend and bonuses to a ceiling of 25% (under THB 100M) or 30% (THB 100M and up). No per-project cap.

Film commissions in Thailand

The public office for location support, permits, local crew and vendors. Every one listed is a member of the Association of Film Commissioners International.

Thailand Film OfficeFilm commissionBangkok

Common questions

What is the Thailand film tax incentive rate?: Thailand offers 15% to 30% on qualified in-state spend through the Thailand Incentive Measures (Cash Rebate). It is a rebate. A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.
What is the minimum spend for the Thailand film incentive?: THB 50M qualified Thai spend. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
Are there city or county film incentives in Thailand?: Yes — Purin Film Fund (Purin Pictures). Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.
Is the Thailand film incentive transferable or refundable?: Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

QUICK CALCULATOR

What could Thailand be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Thailand against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.