Government Measures to Promote Film Production in Thailand: Key Incentives and Regulatory Requirements
On 2 December 2025, the Cabinet of Thailand approved the Measures to Promote Film Production in Thailand (the “Measures“), designating the Ministry of Culture as the principal authority responsible for their implementation. The Ministry of Culture is mandated to prescribe the relevant eligibility criteria, incentives, and implementation procedures in accordance with the Cabinet’s approval.
The Thai film industry is recognized as a creative industry with substantial potential in terms of both economic contribution and the promotion of Thailand’s national image on the global stage. Pursuant to the government’s strategy to enhance the competitiveness of creative industries, Thai films have been designated as a Flagship Creative Industry with the capacity to compete with foreign productions and stimulate economic activity across multiple related sectors.
Objectives of the Measures
These Measures are designed to support and strengthen Thai film production at both domestic and international levels and encompass the following objectives:
- Promote high-quality Thai film production – To support the production of films that meet international standards, thereby enhancing the competitiveness of Thai films in the global market.
- Enhance industry competitiveness – To strengthen the capabilities of Thai film operators through skills development, infrastructure improvement, and market access expansion.
- Support cultural exports and soft power – To leverage film as a medium for promoting Thai culture internationally and reinforcing Thailand’s soft power presence abroad.
Benefits Under the Measures
These Measures provide financial support to eligible Thai film productions to encourage high-quality content, enhance industry competitiveness, and promote Thai culture internationally.
Main Benefit
Eligible film projects with a production budget of at least THB 15 million are entitled to financial support equivalent to 15% of qualifying production expenses per project.
Additional Benefits
Supplementary financial support can be granted if certain conditions are met, as set out below:
- Creative Content Incentive – Film projects presenting innovative storylines or creative content addressing the issues as prescribed by the Subcommittee on the Promotion of Film Production in Thailand under the Ministry of Culture, the applicant shall be eligible to apply for an additional incentive of 5%.
- High-Budget Production Incentive – Film projects with production costs ranging from THB 40 million to less than THB 50 million will receive an additional 2.5% incentive. Film projects with production costs of THB 50 million or more will receive an additional 5% incentive.
- International Screening Incentive – Film projects screened in cinemas or broadcast on television in at least four foreign countries or released on a streaming platform accessible in at least four foreign countries (with at least one country located outside Southeast Asia), will receive an additional 5% incentive.
Applicant Qualifications
Applicants seeking benefits under these Measures must satisfy the following criteria:
- Thai Ownership – The applicant must be a legal entity in which more than 50% of the shareholding is held by Thai nationals, with at least one-half of the directors or managers being Thai nationals.
- Operational History and Compliance – The entity must have been in operation for a minimum of two years and be duly registered with the Department of Business Development and other relevant government authorities. The applicant must have filed corporate income tax and value-added tax returns and maintained audited financial statements.
- Copyright Ownership or Rights – The entity must either (i) own the copyright in the film, which must qualify as a Thai work, or (ii) lawfully hold the relevant copyright or exploitation rights obtained from a Thai copyright owner.
- Business Purpose – The entity must operate in the film industry or related sectors, with such business objectives expressly stated in its business registration certificate filed with the Department of Business Development or other relevant authorities.
- Office in Thailand – The entity must maintain its principal office or an establishment in Thailand that serves as an operational business location or official contact point.
- Production Expense Threshold – The relevant film project must incur production expenses of at least THB 15 million per project within Thailand.
Conditions of the Measure
These Measures are implemented under the Thai Government’s framework. The Committee for the Consideration of Financial Support under these Measures (the “Committee”) is responsible for reviewing all financial documents and verifying compliance with regulations prescribed by the Revenue Department.
- Legal Compliance – Film projects must fully comply with Thai laws and must not be subject to any legal disputes.
- Eligible Expenses – Financial support covers costs incurred during the pre-production, production, and post-production stages. Expenses related to marketing and publicity, overseas expenditures, interest, gifts, entertainment, or prizes are excluded.
- Exclusive Incentive – Film projects that received financial support or were granted incentives under other measures implemented by the Thai government shall not be eligible to apply for or receive support under these Measures.
- Approval Requirement – Film projects must be reviewed and approved by the Film and Video Review Committee under the Film and Video Act B.E. 2551 (2008) or otherwise comply with the criteria prescribed by the Ministry of Culture.
- Eligible Productions – Eligible productions include Thai films, Thai television series, and Thai music videos.
- Revocation of Benefits – Approved incentives may be revoked under the following circumstances:
- The applicant fails to produce the film or submit the required documents within the prescribed timeframe.
- The content of the film violates Thai law or misrepresents, undermines, or damages Thailand’s image or national institutions.
Procedures for Submission of an Application for Entitlement to Financial Support
Application Submission
Applicants who meet the above-mentioned qualifications are able to submit the documents to apply for eligibility to receive financial support up to 2 times per year during the following periods.
- Round 1: 1 January – 31 March
- Round 2: 1 July – 30 September
Review and Approval
The Committee shall review the applications and approve eligible applicants as recipients of financial support within 60 days from the date of submission.
Production Timeline
Applicants approved as eligible recipients of financial support must complete the film production within 2 years from the date of approval. Applicants shall initially advance and bear all production costs at their own expense and subsequently submit an application for reimbursement.
Claiming Financial Support
- Upon completion of the film production, applicants shall submit all required supporting documents for the application for financial support to the Committee within 90 days from the date of completion, in accordance with the approved production period.
- An auditor appointed by the Committee shall review the submitted documents within 90 days.
- The Committee shall review all documents verified by the auditor and approve the reimbursement in accordance with the said Measures within 60 days from the date of receipt of such documents with the said Measures and disburse the reimbursement to the eligible recipient of the financial support.
- An eligible recipient who has already been granted the principal incentive (i.e., 15% of production costs per film) under these Measures and who wishes to apply for additional incentives under these Measures shall submit the relevant supporting evidence within 3 years from the date of approval of the financial support.
Current Program Status
The Cabinet has approved the underlying principles of these Measures, and the Ministry of Culture is currently preparing the detailed implementing measures for submission to the Cabinet for final approval. However, due to the dissolution of Parliament, final approval will be deferred until the formation of a new Cabinet.
Conclusion
These Measures aim to enhance the quality and competitiveness of Thai films while supporting the development of industry professionals. These Measures are expected to stimulate investment, create employment opportunities, and promote Thai culture through films, series, and music videos to audiences both domestically and internationally. Overall, these Measures contribute to strengthening Thailand’s national image and advancing the creative economy.
Author: Panisa Suwanmatajarn, Managing Partner.
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