THAILAND

Qualified production expenditures include expenses incurred in preproduction, production, and postproduction. The local spending must be spent in Thailand and for Thai registered Businesses and/or other Thai services and individuals, excluding a foreigner who works in Thailand.

• 3% for productions that employ Thai nationals in key creative and crew positions
• 2% for productions that positively reflect Thai culture and Thai locations

Productions may not apply for incentives until it has received a film permit from the Thailand Film Office. Productions must apply within 90 days of receipt of the film permit, and before shooting begins.

Applicants must obtain a filming permit from The Thailand Film Office allowing them to film in Thailand. Applicants should engage a local coordinator (that is a company, no individual fixers or coordinators are allowed).