One of HBO’s most popular comedy-drama series, The White Lotus – Season 3, filmed in Thailand, is set to make its return to the screens this February 2025.
The show previously made waves in Hawaii and Sicily. This year, The White Lotus makes its debut in Thailand in the country’s beautiful south – Koh Samui, Phuket.
Why HBO’s White Lotus chose Thailand?
In recent years, Thailand has established a strong foothold in the film industry, churning out hundreds of incredible films and series that capture audiences of all ages. The Thai film industry continues to grow and mature thanks to the film body and its attractive incentives.
So why did HBO’s showrunners decide Thailand as the set to stage the popular series’s third season?
Locations

White Lotus Season 3 Location – Four Seasons Koh Samui
The country is home to incredible beaches attached to multi-million dollar resorts and significant cultural landmarks. For this season, The White Lotus is set at the Four Seasons Resort – Koh Samui, highlighting pristine sandy beaches bordered by tropical greenery and calm blue seas.
Prime locations such as Koh Samui, Phuket, and of course, Bangkok serve as magnets to those who wish to experience the “White Lotus effect”, the phenomenon of travelers flocking to locations of their favorite TV shows and movies. The influx of tourists–especially those arriving after filming–will define Thailand’s tourism trends for the coming months and years to come.
Film Tax Incentives
One of the key reasons Thailand successfully attracted the filmmakers of the series was due to Thailand’s Cash rebate program – a rebate of $4.4m on a $35m project, a deal too good to miss out on.
The hit show was originally planned to be filmed in Japan, with location scouting having taken place. However, it was later changed to Thailand due to its new and attractive film tax incentives.
Experienced Film Crew

Thailand has a wide selection of experienced crews available
Thailand features a long list of productions that were previously filmed in the country. These productions range from small to large-scale works (commercials, series, and films) including The Creator, Jurassic Park, Captain Marvel, The Beach, The Hangover II, The Man with the Golden Gun, The Deer Hunter, Only God Forgives, Lost in Thailand, Bangkok Dangerous, and more.
The crew and talent available locally have the required skills and experience to provide services for Hollywood-sized productions.
Thailand’s Tax Incentive Program Explained
One of the reasons why International productions such as White Lotus prioritized Thailand over other countries because of its lucrative cash rebate system, tax reductions, and eligibility criteria.

Thailand offers cash rebates of 15% to 30% for foreign film productions with local expenditures of THB 50 million or more. Moreover, the minimal bureaucratic approval process, quick turnaround, and simple application procedure with an approved local coordinator make the tax incentive very attractive.
The primary rebates are broken down by spending amount –
- 15% for Thailand-qualified spending from 50 million THB (approximately $1.4 million USD) (a maximum primary and additional incentive of 25%)
- 20% for Thailand-qualified spending from 100 – 150 million THB (approximately $2.8 – 4.3 million USD) (a maximum primary and additional incentive of 30%)
- 25% for Thailand-qualified spending from 150 million THB (approximately $4.3 million USD) (a maximum primary and additional incentive of 30%)
Moreover, productions qualify for additional rebates along with their qualifying criteria –
- 5% for promoting tourism and portraying Thailand positively
- 5% for employing key Thai personnel in your production
- 3% for filming at designated tourism hotspots in the country, including Soft Power
- 3% for allocating at least 15% of production costs to post-production work in Thailand
The country’s generous film incentives add up to $4.4 million for The White Lotus project. Although the financial details are not publicly available information, the Tourism Authority of Thailand Executive, Siripakon Cheawsamoot, mutely agreed that the White Lotus team ‘saved’ millions.
Thailand’s growing popularity for big-scale productions
Thailand is home to ample production services regardless of size and scale. Standing out as one of Asia’s leading production hotspots, Thailand aims to provide both local and foreign filmmakers with resources to help them get their productions off the ground. In addition to offering resources, the country provides filmmakers with attractive incentives, including generous cash rebates allowing productions to save on production costs.
Studios/Sound Design

The Studio Park Thailand houses multiple productions at any given time.
The country is home to ample studios and filming locations, each studio comes equipped with the necessary equipment to facilitate high-quality production. Take The Studio Park, one of the country’s leading facilities in world-class filming, which provides rooms best suited for commercial shoots, TV, and feature films. These rooms are fitted with the latest technologies, especially sound systems to eliminate sound and enhance production sounds to the fullest. The large rooms offered by TSP include versatile sound stages, backlots, water tanks, and ancillary rooms.
Locations

Chiang Mai, Thailand
In terms of locations, Thailand is home to an abundance of locations ideal for any film saga. In the north lies thick mountain ranges and forests. The middle regions feature large, flat areas with rice fields and meandering rivers leading out to the ocean. Heading southwards are vast stretches of swamps and cluttered trees that breathe life into the mangroves. Thailand has ample locations for filming thanks to these locations.
Post-Production Services
Post-production services in Thailand has gained a momentous footing across the years with hundreds of studios ready to help at any given moment.
Fast-forward to today, there are various post-production studios in Thailand including Cut Mix and Color Post Production Company. Cut Mix and Color handles all things post-production – color grading, flame and finishing, CGI, VFX, post-sound and ADR, offline editing, and more.
Skilled Crew

Mbrella Films Crew
It is without a doubt Thailand has an extremely skilled and talented crew waiting to help you with your next production. With a bustling filming community, there are throngs of directors, assistant directors, staff, crew, stylists, costume designers, and more to help you fulfill your filmmaking aspirations.
Crews in Thailand have worked with both local and international film bodies to ensure your movie is covered and properly staffed the way it should be.
Wrapping Up
Thailand has become an attractive destination for filmmakers thanks to its solid, cash rebate programs that help film studios save money while filming in the country.
These incentives are here not only to help you get the most out of your money but allows you to stretch your money further.
If you are exploring Thailand for your production, you can fill up the contact form below to get in touch with one of our Producers at Mbrella Films who can guide you through the process.