Serbia Film Tax Rebate for Film Productions
Serbia offers tax rebates to foreign production companies that shoot their project in the country. Serbia’s Incentive for Investment in Audiovisual Production provides a rebate of 25% on qualifying local expenditures. For productions which spend over $5.45 million (€5 million) locally, they receive a 30% rebate.
Although Serbia does not have a cap-per-project it has a fiscal year budget restriction of $18.2 million (€16.5 million), so projects must plan how they will fit their rebates in before funding runs out. The conditions are also that the applicant must be a registered business entity in Serbia and a payer of taxes in Serbia. Besides that, Serbia also imposes minimum expenditure levels based on the type of production, such as $330,500 (€300,000) for feature films and $166,000 (€150,000) per episode for television.
While Serbia does offer a rebate system, unclear application deadlines and unclear minimum spend requirements could drive away production crews . That’s where Thailand comes in as a better choice for international productions.
Thailand Film Tax Rebate
Thailand boasts one of the most attractive film tax rebate incentives in the world, with high-value incentives combined with accessibility and flexibility. The Thailand Film Incentive Measures provide a tiered rebate scheme based on expenditure:
- 15% rebate for productions spending over 50 million Thai Baht (around $1.4M)
- 20% rebate for productions spending 100–150 million Thai Baht (around $2.8–4.3M)
- 25% rebate for productions spending over 160 million Thai Baht (around $4.3M)
In addition, productions can increase their rebate by up to 16% with the following incentives:
- 5% bonus for hiring Thai nationals in key positions
- 5% bonus for productions that promote Thai tourism, soft power, or a positive image of Thailand
- 3% bonus for filming in designated tourism provinces
- 3% bonus for productions that complete both filming and post-production in Thailand
Compared to Serbia, Thailand has no quota per project making it appropriate for foreign productions. Thailand also has a fast and efficient permitting system, where the approvals are done within 10 days. No cultural test is also required, providing filmmakers with greater freedom of creativity.
Thailand Tax Rebate vs. Serbia Tax Rebate
| Incentive Category | Thailand | Serbia |
|---|---|---|
| Rebate Value | 30%+ | 25% |
| Additional Bonuses | Up to 16% | Additional 5% (only for spending over $5.45M) |
| Annual Budget Cap | No cap | $18.2M (€16.5M) |
| Minimum Spend Requirements | None | Yes (varies by production type) |
| Permit Process | Fast and reliable (10 days) | Varies, lacks clarity |
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
Thailand has solidified its position as Southeast Asia’s leading production hub, offering internationally qualified crew staff with experience in blockbuster productions, international TV series, and high-end commercial productions.
- English-speaking professionals with decades of experience
- Highly skilled local crews available at competitive rates
- State-of-the-art equipment readily accessible for all production needs
It is not simple to work within a foreign film market, but Mbrella Films makes it simple for foreign productions. With over ten years of experience, Mbrella Films offers full services, including:
- Location Scouting & Logistics – From cities to landscapes, Mbrella Films provides expert location scouting, permitting, and transportation services.
- Crew & Equipment Hire – Mbrella Films connects productions with highly trained crews and cutting-edge equipment at competitive rates.
- English-Speaking Producers – Ensuring easy communication and efficiency throughout the entire production process.
With Mbrella Films handling all production logistics, filmmakers can focus on their creative vision while benefiting from Thailand’s world-class film infrastructure.
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.
