# Thailand Film Incentive: Cash Rebate of Up to 30% on Local Spend

Source: https://storiara.com/incentives/thailand
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> Thailand's Film Office pays foreign productions a cash rebate of up to 30% on Thai qualified spend. The base is 15% from THB 50 million, rising to 20% between THB 100 and 150 million and 25% above THB 150 million. Uplifts add 5% for Thai key crew, 5% for promoting Thailand, 3% for designated provinces and 3% for local post. There is no cap.

## The rate is built in layers

Thailand's rebate starts with spend. Every production that clears THB 50 million of Thailand qualified spending gets the 15% main rebate. The Thailand Film Office then adds a tier: another 5% if Thai spend lands between THB 100 and 150 million, or another 10% if it's over THB 150 million. On top of the spend tier sit four bonuses you can stack:

| Bonus | Condition | Rate |
|---|---|---|
| Thai crew in listed positions | At least 30 points from Thai nationals | 5% |
| Thailand's image, soft power and tourism | Meets TFO's content criteria | 5% |
| Designated provinces | At least 25% of Thai principal photography days in listed provinces | 3% |
| Post-production in Thailand | Thai post spend at least 15% of eligible spending | 3% |

TFO advertises the program as "up to 30%" with no cap on the amount, so treat 30% as the ceiling even where the percentages add to more on paper.

## How the Thai crew points add up

The point table rewards Thai heads of department more than Thai crew in general. A Thai director scores 5, co-director, second unit director, screenwriter, supporting actor, production designer, action unit director or SFX supervisor 3 each, a lead actor or DP 4, and the 1st AD, stunt coordinator, script supervisor, location sound recordist, VFX supervisor, editor, sound editor, mixer, composer, costume designer, key makeup and key hair 2 each. A foreign-directed action film that hires a Thai second unit director (3), action unit director (3), stunt coordinator (2), production designer (3), supporting actor (3), 1st AD (2), script supervisor (2), location sound recordist (2), costume designer (2), key makeup (2), key hair (2), editor (2) and SFX supervisor (3) reaches 31 points and gets the 5%.

The soft power bonus has its own checklist: showing a Thai festival, Thai food, Thai costume or craft, Thai martial arts or Thai friendliness in a positive way; showing tourist attractions in at least five scenes; or ranking in the top five at the box office or on a streaming chart in the country of production. It works like a light [cultural test](https://storiara.com/blog/the-cultural-test-how-to-qualify-for-international-film-incentives), so decide in prep whether you're going for it and have the script supervisor log which scenes carry it.

## Worked examples

A feature spends THB 60 million in Thailand, earns the crew bonus and shoots 30% of its days in a designated province.

| Line | Rate | Amount |
|---|---|---|
| Main rebate | 15% | THB 9,000,000 |
| Thai crew bonus | 5% | THB 3,000,000 |
| Designated provinces | 3% | THB 1,800,000 |
| Total | 23% | THB 13,800,000 |

A series spends THB 200 million, which puts it in the top tier (15% plus 10%), and qualifies for the soft power bonus.

| Line | Rate | Amount |
|---|---|---|
| Main rebate plus spend tier | 25% | THB 50,000,000 |
| Soft power | 5% | THB 10,000,000 |
| Total at the 30% ceiling | 30% | THB 60,000,000 |

If that series also earned the crew bonus, it would still be held at 30%, so the crew bonus adds nothing once you're at the top tier with soft power.

## The calendar is tight

1. Get the film permit first.
2. File form ICM1 within 90 days of the permit. Eligible spend is counted from the permit date.
3. Start shooting within 120 days of filing ICM1. TFO can extend by up to 90 days.
4. File ICM2 with all receipts 120 to 150 days after filming and any Thai post finish.
5. Audit within 90 days, committee approval within 60 days, payment within one year.

That last line is the finance problem. A production can wait many months between wrap and cash, so if you plan to borrow against the rebate, put the interest in the budget.

## Thailand next to its neighbors

[Malaysia](https://storiara.com/incentives/malaysia) pays a flat 30% [cash rebate](https://storiara.com/glossary/cash-rebate) on a lower MYR 5 million minimum but adds a local crew percentage and interns as conditions. [India](https://storiara.com/incentives/india) reimburses up to 40% with a per-project cap and fewer bonus conditions. Thailand needs a bigger budget to reach its top rate, and your Thai [qualified spend](https://storiara.com/glossary/qualified-spend) total decides the tier, so model it at the start in the [incentive calculator](https://storiara.com/tools/incentive-calculator) or on the [incentives hub](https://storiara.com/incentives).

## Frequently asked questions

### What is the minimum spend for Thailand's film rebate?

THB 50 million of Thailand qualified spending. Below that, the incentive doesn't apply.

### Is there a cap on Thailand's film rebate?

The Thailand Film Office lists no cap on the rebate amount. The advertised ceiling is a 30% total rate.

### How long does Thailand take to pay the rebate?

After the ICM2 claim, the audit takes up to 90 days and committee approval up to 60 days. TFO says reimbursement comes within one year, depending on where the government fiscal year stands.

### How do productions earn the Thai crew bonus?

By scoring at least 30 points from Thai nationals in listed positions. A Thai director is worth 5 points, a Thai director of photography or lead actor 4, and roles such as 1st AD or editor 2.

## Sources

- [Thailand Film Office: Incentive Measures, Criteria](https://tfo.dot.go.th/incentive-measures/)
- [Thailand Film Office: Incentive Measures, Process](https://tfo.dot.go.th/incentive-measures/process/)