Maximum exotic atmosphere, minimal taxation
Opportunities for filming in the tropics have never been more sustainable - and economical.
Pristine, jungle-fringed beaches. Majestic ruins and high-contrast cities. Some locations sell themselves effortlessly to the storyteller’s imagination. But those making the financial, ethical and logistical decisions need clear incentives to approve a shoot in tropical climes.
Let’s explore those options and the countries - already leading the way in exotic eco-tourism - that have launched highly competitive rates specifically for the Film & Television industry.
Thailand
Secluded islands, temple settings and increased tax benefits
Foreign film business is now booming in this exquisite "land of smiles". Recently upgraded cash rebates, tax incentives and established infrastructure all support smoother operations and improved sustainability. Beyond the recent ‘White Lotus’ effect, a certain circular economy is at play. Film fan tourism is feeding investment into up-skilled local crews and post-production facilities, themselves providing additional financial incentives for visiting filmmakers. Thailand’s stand-out locations also double as stand-ins for scripts set in Vietnam, Pakistan and India.
Thailand by numbers
- 15 - 25% primary cash rebate for qualified spending in Thailand of THB 50 - 150 million (approx £1.2M - £3.5M)
- Further 15% available in 3% increments, for local hiring and post-production, locations and elements that promote tourism and cultural identity.
- Total rebate capped at 30%, an increase in the potential maximum rebate compared to the previous 20%.
- 0% extreme poverty recorded (at the $2.15/day line) showing strong progress in SDG 1 (No Poverty), plus comprehensive access to electricity and clean water
Costa Rica
Where ecotourism and tax incentives lead the world
Soaring volcanic mountain-scapes and lush, riverine cloud-forests. Peaceful, rural valleys in the central plateau and the otherworldly drama of black sand beaches. Costa Rica is packed with more diverse locations - and all within reach of an airport - than a location scout’s wildest dream.
For a country that treasures and protects its biodiversity, Costa Rica is ahead of the game in viewing film production companies as allies to be encouraged. As early as December 2021, the Film Investment Attraction law was enacted to promote development in international film productions. In real terms, that equates to a hard-to-ignore 90% VAT refund.
Costa Rica by numbers
- Return of 90% of the taxes in 90 days (11.7%) with an investment of $500,000 or more.
- 6.5% of the world’s biodiversity in one place, with deforestation reversals resulting in over 50% forestation of Costa Rica's land mass Approx. 98% of Costa Rica's energy comes from renewable sources, one part of its broader commitment to sustainability.
Colombia
Welcoming more types of production to even more varied locations
Another country maximising in eclectic settings for shoots per square mile, Colombia attracts equally diverse productions. With colonial cities perfect for period dramas, Caribbean beaches begging for comedy capers, and a reach from the Andes to the Amazon - this is one country that inspires a host of locational opportunities.
Colombia’s tax credit is similarly impressive: a tempting 35% on qualifying production expenditure. Unusually, this applies to video games and advertising, as well as both domestic and international productions, resulting in excellent opportunities to collaborate locally, more sustainably, and holistically across promotions.
Colombia by numbers
- 35% tax credit on qualified production expenditures
- Approx. $53M USD per annum available, with no cap per project Minimum spend of approx. $475,000 USD per project or $118,750 USD per serial episode (4 minimum) As much as 95% decline in crime, increasing international tourism 1200% since 2000
Joining the dots in far-flung destinations
Skilled logistical support is vital when shooting overseas, particularly with multiple locations to cover within a fixed timeline and budget. Affiliated with The Production Guild of Great Britain, Air Partner offers 65 years’ experience specifically assisting media companies with complex travel arrangements.
All flights are supported by our 24/7 operations team, running to your own schedule, with a dedicated Account Manager looking after all the details. This level of personalised service, tailored to your budget and the particulars of each project, provides the best aircraft options as well as on-the-ground support for linked-up cargo and courier services.
The tropical destinations detailed above are ably covered by our teams in Singapore and Houston, TX, in close consultation with our further 22 offices located across the world. Get in touch to sound out your project’s possibilities with our seasoned experts.
