Australia Tax Credit for Film Productions
Australia offers tax credits designed to both domestic and international productions. These come in the form of three key programs: the Producer Offset, Post, Digital & Visual Effects (PDV) Offset, and Location Offset, each catering to specific types of productions with their own sets of benefits and limitations.
Producer Offset
This incentive offers a 40% tax rebate for theatrically released features, including documentaries, animations, and IMAX films. Other formats, such as single dramas, online releases, and TV content, qualify for a 30% rebate.
Restrictions: To qualify, productions must pass a Significant Australian Content test and meet a minimum qualifying spend of $336,400 (A$500,000) or $672,800 (A$1M) for series. The company must be either an Australian resident or have a permanent establishment in Australia, and be able to file a tax return. While these rebates can be combined with state incentives, only one federal incentive can be accessed per project.
PDV (Post, Digital & Visual Effects) Offset
This tax rebate grants 30% back on qualifying PDV expenditures, catering towards productions focusing on post-production, CGI, editing, or digital effects.
Restrictions: Productions do not have to be filmed in Australia, and there is no cultural or content test. A minimum spend of $336,400 (A$500,000) on PDV is required. The rebate can be used with state-level uplifts provided by regions like New South Wales, Queensland, and South Australia. However, only one federal rebate is allowed per project.
Location Offset
Offering a base 16.5% rebate, this incentive targets large-scale international productions. An additional 13.5% top-up is available through the Location Incentive Program, which is merit-assessed.
Restrictions: To qualify, a production must spend a minimum of $10.1M (A$15M) for features, or $672,800 (A$1M) per episode for series. There is no cultural content test, and the offset can be combined with state and local incentives. However, access to the additional 13.5% is not guaranteed, as it’s subject to a competitive grant process. Add in the complicated coordination between federal, state, and territory governments, and your production budget just became a lot more risky than planned.
That’s where Thailand enters the picture—with a clear, easy setup, no cultural test, and additional incentives, Thailand puts more into your production.
Thailand Film Tax Rebate
Thailand’s Film Incentive Measures offer a cash rebate scheme which not only matches what Australia is doing—it’s better. From 15% for local spend of approximately US$1.4M, the rebate rises to 20% and 25% for higher levels of spend. And whereas Australia offsets in segments, Thailand makes it more appealing with additional bonuses:
- +5% for hiring Thai nationals in key positions
- +5% for promoting Thai tourism, culture, or soft power
- +3% for filming in designated provinces
- +3% for completing post-production in Thailand
Unlike Australia, there’s no cap on project size, no cultural test, and you only need one permit for unlimited locations. Turnaround time? Just 10 days for official permits. Whether it’s feature films, TV dramas, documentaries, or commercials, Thailand delivers incentives with clarity and consistency.
Thailand Tax Rebate vs. Australia Tax Rebate
| Incentive Category | Thailand | Australia |
|---|---|---|
| Base Rebate | 30%+ | 16.5%–40% (varies by category) |
| Additional Bonuses | Yes – up to 16% for tourism, local hires, etc | Unclear |
| Cultural Content Test | None | Yes (Significant Australian Content test) |
| Project Cap | None | Lacks Clarity |
| Permit Processing Time | 10 Days | Often longer, varied |
Choose Thailand for your next project and enjoy a hassle-free experience with maximum rebates, talented crews, and comprehensive support. For more details on filming in Thailand, download our FREE TAX & LOCATIONS GUIDE today!
Thailand Filming Locations
Pine Forest
Pine forests in the northern region of Thailand blanket the mountains and hills, setting up a perfect backdrop and ambiance for any film production.
Western Houses
Unknown to many, western houses are located outside of Bangkok, ideal for filming. These houses are beautifully built, structurally sound, and mimic homes built in the West.
Studios
Bangkok is home to a multitude of studios, equipped with the latest equipment, sound systems, lights, and everything a production team needs. Filmmakers can easily find and rent a studio in Bangkok without traveling far to find one.
City
Bangkok’s bustling metropolis with neon-dotted cityscape sets the tone for any film production in the heart of the city. Meandering through the heart is the famed Chao Phraya River, perfect for capturing heartfelt and romantic scenes along the river boasting a rich backdrop showcasing Thailand’s icon temples and pagodas.
Islands
With over a thousand islands dotting Thailand’s rolling coastline and the Andaman Sea, each island has charm, mystery, and beauty. Towering, jagged cliffs remain untouched by human hands and serve as a home to the wild animals hiding within the rock crevasses or underwater schisms.
Beaches
Thailand’s sun-kissed beaches are second to none. Layered with soft, white, silky sand, crystal clear waters, and lush terrain, Thailand’s southern beaches serve as the ideal filming location for dramas, romantic comedies, and action and adventure films.
Mountains
North Thailand is home to impressive, lush mountain ranges. During winter months, Doi Inthanon and Doi Suthep are cloaked in a sea of fog and the grass is blanketed by dewdrops every morning.
Set Buildings
Crew & Gear
In Thailand, you’ll have access to a talented pool of internationally experienced, English-speaking crew who’ve worked on blockbuster feature films, high-end television dramas, and international commercial shoots.
As for equipment, Thailand is Southeast Asia’s top hub, with world-class equipment and facilities available to you.
How Mbrella Films Can Help
Mbrella Films is your production partner of choice when filming in Thailand. With over a decade of expertise, we navigate Thailand’s filmmaking environment easily so your main focus can remain on the creative side of your production.
- Location Scouting & Permits: We can help with scouting locations that you require for your scene and help you secure permits.
- Crew & Equipment Hire: Get access to highly experienced crew and the latest tech gear, customized to your production’s needs.
- English-Speaking Producers: Our team can help you from pre-production to post, ensuring your shoot stays on time and on budget.
Ready to make the most of your next production? Let us connect you to a local producer who can help you prequalify for Thailand’s rebate program.
