On 3 February 2023, Thailand Tax Ministerial Regulation No. 387 was gazetted, providing a personal income tax incentive for foreign movie actors to come to Thailand for foreign movie productions in Thailand.

This Tax Insight summarizes the tax incentive under Ministerial Reg No. 387.

Promotion of Foreign Movie Productions

The Thailand Government promotes filming of foreign movies in Thailand as it attracts foreign investment, promotes employment, stimulates spending, and publicizes the tourist attractions and the image of Thailand.

The Tax Incentive under Ministerial Reg No. 387

Pursuant to the Thailand Government's promotion of filming of foreign movies, Ministerial Regulation No. 387 has been issued, as follows:

Applicability

From 01 August 2023 to 31 July 2028.

Tax Incentive

For foreign movie actors domiciled abroad deriving income from foreign movie productions in Thailand:

• A right to exclude the income from being assessable (taxable) income in Thailand (i.e. an exemption from Thailand personal income tax).

Rules, Procedures and Conditions

For the entitlement right:

1. The foreign movie actors shall be domiciled abroad; and
2. The foreign movie actors shall derive their income from a foreign movie production of a corporate entity established under a foreign law that has permission from the Thailand Film Office for filming the foreign movie in Thailand.

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