The government of Thailand approved in principle a new incentive scheme in December 2025, aimed at encouraging foreign companies to outsource digital content production to Thai firms. The measure, proposed by the ministry of culture, is intended to increase foreign income, strengthen the country’s digital content sector, and support employment and skills development.
According to PRD, foreign companies contracting Thai firms for digital content worth at least 5 million baht (approximately US $157,500) will be eligible for a 20 per cent cash rebate. Participating Thai firms must be registered legal entities in animation, visual effects or post-production, with at least half of their shareholders and board members being Thai nationals. They must employ Thai workers for at least 80 per cent of total staff costs, have operated for a minimum of two years, and maintain a physical office in Thailand.
Thai Animation company The Monk Studios noted the opportunity in a recent LinkedIn post, linking the rebate to upcoming international engagements. The studio announced its presence at the Kidscreen Summit in San Diego in February and in Los Angeles the following week, inviting partners to discuss how the rebate could be incorporated into future projects.
The ministry of culture has estimated an annual budget requirement of around 500 million baht for the new incentive scheme. For fiscal year 2026, it plans to request 200 million baht from the central emergency budget. From fiscal year 2027 onwards, approximately 500 million baht per year will be sought from the regular state budget.
