MASTERY FILMS
Film producers are always searching for ways to reduce production costs. Many countries have introduced film tax incentives to draw in shoots, create local jobs, and showcase their locations. Thailand has refined its program to compete with leading hubs such as the UK, Canada, Australia, New Zealand, Germany, South Africa, and several U.S. states. This article explains how Thailand’s incentive works and how it compares to other popular destinations.
| Country / Region | Rebate / Credit | Extra Bonuses | Caps & Limits | Key Notes |
|---|---|---|---|---|
| Thailand | 15% base rebate | +5% culture/tourism, +5% Thai key crew, +3% provinces, +3% post-production (up to 30%) | No project cap | Low costs, fast permits (1–2 weeks), tax-free for foreign crew until 2027 |
| United States (States) | Georgia 20% (+10% with logo), NY 30% (+10% upstate), NM 25–40%, CA 20–25% | Varies by state | Caps and lotteries in some states | Incentives high but overall costs much higher |
| Canada | 16% federal on labor | Provincial 20–36% (BC up to 36% in 2025) | No national cap | Strong on paper but labor/rental costs high |
| United Kingdom | 34% AVEC credit (~25.5% net back) | — | No project cap | Cultural test required; very high costs |
| Australia | 30% Location Offset (AUD 20M+), 30% PDV for post/VFX | States add 5–15% | High minimum spend | Great for blockbusters, less for mid-budget |
| New Zealand | 20% base rebate | +5% uplift for wider benefits, 20% PDV for post/VFX | Higher minimum spend | Similar to Thailand, but more expensive crews |
| Germany | Up to 30% (DFFF/GMPF, 2025) | — | Annual cap ~€250M, project caps apply | Good for European stories but costly |
| South Africa | 25% base | Up to 30% for post-heavy work | Cap R50M (~US$2.7M) | Strong value but capped; Thailand more flexible |
Thailand has one of the best film incentive packages in Asia. Productions that spend at least 50 million baht (about USD 1.4 million) can get a 15% cash rebate on approved local costs. Extra bonuses are available, such as 5% for promoting Thai culture or tourism, 5% for hiring Thai key crew, 3% for filming in certain provinces, and 3% for using Thai post-production. Together, the rebate can reach up to 30%.
There is no longer a cap of 150 million baht per project, so big productions can claim more. Eligible costs include crew pay, rentals, hotels, set builds, and other services in Thailand. Commercials are not included.
Applications must be made before filming through the Thailand Film Office with a local coordinator, and the rebate is paid after audits and approval.
Extra benefits Thailand makes filming easier with fast permits that take only one to two weeks. A one-stop system helps with work visas and permits, while foreign actors and crew enjoy tax exemptions until at least 2027. On top of that, everyday costs such as accommodation, labor, and rentals are much lower than in most Western countries.
United States There is no federal rebate, but many U.S. states offer their own programs. Georgia provides 20% with an extra 10% if the Georgia logo is used. New York gives 30% refundable credit with a 10% bonus for upstate filming. New Mexico starts at 25% and can reach 40% with uplifts, while California offers 20–25%, though capped and lottery-based. These incentives can match or beat Thailand’s 30%, but overall costs in the U.S. are much higher and rules vary widely by state.
Canada ooks strong on paper, offering a 16% federal credit on labor plus provincial credits ranging from 20–36%, such as British Columbia’s 36% rate introduced in 2025. Stacked together, this can cover 30–50% of costs, especially labor. However, high labor and rental costs mean Thailand often remains cheaper overall.
United Kingdom The UK’s system is generous and dependable, with an AVEC credit of 34% on UK spend that nets around 25.5% back. Productions must pass a cultural test or qualify as an official co-production. There is no project cap, but shooting in the UK is costly compared to Thailand, which does not require a cultural test and is far cheaper on the ground.
Australia is ideal for big-budget blockbusters. It offers a 30% Location Offset for productions spending at least AUD 20 million (about USD 13 million). Post and VFX work can also qualify for a 30% PDV Offset, even if filming takes place elsewhere, and some states add 5–15% more. Thailand, however, is often more accessible for mid-budget projects due to its lower spending threshold.
New Zealand provides a 20% base rebate with the option of a 5% uplift if the production delivers wider benefits like tourism promotion or crew training. Post-production and VFX can also receive a 20% grant. While similar to Thailand’s rates, New Zealand requires higher minimum spending and has higher crew costs.
Germany supports European stories with federal rebates through programs like DFFF and GMPF, offering up to 30% as of 2025. However, total annual budgets are capped at around €250 million, and project caps remain in place for very large shoots. Costs in Germany also tend to be higher than in Thailand.
South Africa offers a 25% base rebate on local spend and up to 30% for heavy post-production. However, there is a cap of R50 million (about USD 2.7 million) per project. Like Thailand, it offers strong value, though Thailand is more flexible for very large productions since it has no per-project cap.
Thailand’s film incentive is now more appealing than ever, offering up to 30% rebate with no cap per project. Combined with already low production costs, it puts Thailand in direct competition with major destinations like the UK, Australia, Canada, and South Africa.
The final choice depends on the needs of each production. Big studios and advanced VFX pipelines may make the UK, Canada, or Australia a better fit, while New Zealand and South Africa are known for their dramatic landscapes. But for producers seeking the best value with exotic locations, skilled crews, and strong rebates, Thailand is often the top choice.
MASTERY FILMS provides full film services in Thailand, including local production, crew and equipment, location scouting, film permits, and VIP services for cast and crew.
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