Feature Film Shooting Logistics

Taxes

Despite the fact that Thailand does not offer many tax incentives for filming in the Kingdom, the taxes that are in place are incredibly low. During the course of a given feature film, the production must pay 7% VAT on certain purchases and invoices, 3% total withholding tax on Thai crew salaries, 5% tax on certain services, 5% tax on Thai actors and 10% tax on foreign actors. Western crew not staying in Thailand more than 180 days do not need to pay any Thai taxes.

As you can see none of these taxes are particularly exorbitant. Unfortunately, in Thailand VAT tax incurred on any production that is funded outside of Thailand cannot be reclaimed.

Living Films recommends having one person on our Thai accounting team who is our ‘Thai tax accountant' and can advise us on all tax matters. In our experience, with the Thai Revenue Department, it helps to have them always see one smiling face and not to confront them with lots of producers and lawyers, etc.

Related Links: accounting , paperwork