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Korea film production tax incentives
Film Incentives 2025 Guide

Korea Film Production Incentives Guide

20-25% KOFIC Rebate — Up to 50% with Regional Incentives

Korea's Film Production Support Programs

20-25%

KOFIC Rebate

Tiered cash rebate based on shoot duration and spend level.

50%

Regional Maximum

Incheon and Cheongju offer up to 50% for foreign productions.

₩200M

KOFIC Cap

Per-project maximum (~$150K) from national program.

Korea offers a tiered incentive structure combining KOFIC national rebates (20-25%) with regional film commission support that can reach 50% in select cities, making it one of Asia's most competitive filming destinations.

KOFIC Location Incentive Program

Tiered Rebate Structure

The Korean Film Council (KOFIC) provides tiered cash rebates for international productions with 80%+ foreign financing. Projects must feature Korean locations and positively portray Korean culture. Commercials are not eligible.

  • 20% rebate: 5+ day shoot with ₩100M minimum spend (~$80K USD).
  • 25% rebate: 10+ day shoot with ₩800M minimum spend (~$600K USD).
  • Per-project cap of ₩200M (~$150K USD) from KOFIC.
  • Features, TV series, and documentaries qualify; commercials do not.

Eligible Productions

  • Feature films (fiction, documentary) showcasing Korean locations.
  • TV series, drama, and episodic content featuring Korea.
  • Documentaries highlighting Korean culture, history, or landscapes.
  • International co-productions with Korean participation.
  • Commercial and promotional content filmed in Korea.
  • Music videos and creative content shot in Korean locations.

Korean production services companies provide the necessary local expertise to support eligible projects and facilitate incentive applications.

Non-Eligible Productions

  • Productions not featuring Korean locations or culture
  • Content that portrays Korea negatively
  • Productions without proper permits and documentation
  • Projects not meeting minimum spending requirements
  • Content already receiving conflicting government subsidies

Available Support Programs

Korea offers multiple levels of production support, from national KOFIC incentives to metropolitan and provincial assistance. The best approach often combines multiple programs based on your specific shooting locations.

KOFIC National Incentive

20-25% tiered cash rebate based on shoot duration and spend. Requires 80%+ foreign financing. Per-project cap of ₩200M (~$150K).

Incheon & Cheongju

Up to 50% cash rebate for foreign productions. Among Korea's most generous regional incentives, ideal for productions seeking maximum support.

Gwangju & Chungnam

40% and 30% rebates respectively. Additional options for productions seeking regional diversity and competitive incentive stacking.

Seoul & Busan

Comprehensive filming support, location coordination, and permit assistance. Home to major studios and experienced crews.

Supported Expenses

What Korean incentives typically cover

Support programs vary by region but commonly assist with location access, permits, and local production costs.

Production Costs

Direct Expenses

Core production expenses incurred while filming in South Korea.

Location fees
Local crew wages
Transportation
Accommodation

Support Services

Production Support

Coordination and support services often included or subsidized.

Equipment rental
Location scouting
Permit coordination
Translation services
Catering
Post-production

Regional Film Commission Support

Korea's regional film commissions offer some of Asia's most generous production incentives. These can be combined with KOFIC national support for substantial total rebates.

Key Regional Programs (March 2025)

  • Incheon (IFC): Up to 50% cash rebate for foreign projects—Korea's top regional incentive.
  • Cheongju (CFCM): Up to 50% cash rebate for foreign projects, with diverse urban/rural locations.
  • Gwangju (Gicon): Up to 40% cash rebate for foreign productions.
  • Chungnam (CNFC): Up to 30% rebate, ideal for historical and nature-based productions.

How to Access Support

Initial Consultation

Contact Fixers in Korea to discuss your project and identify applicable incentive programs based on your locations and production requirements.

Program Selection

We help identify the best combination of KOFIC incentives and regional programs for your production's specific needs and shooting locations.

Application Preparation

Prepare required documentation including scripts, location plans, budgets, and production schedules with our guidance.

Submission & Approval

Submit applications through proper channels with Fixers in Korea as your designated local production partner.

Production & Payment

Complete production while maintaining required documentation. Receive incentive payments upon final audit approval.

Expert Support from Fixers in Korea

Incentive Navigation

  • Program eligibility assessment
  • Application preparation and submission
  • Documentation compliance
  • Liaison with KOFIC and film commissions

Production Services

  • Permit acquisition
  • Location coordination
  • Local crew and equipment
  • Translation and interpretation

Our experienced team helps international productions navigate Korea's incentive landscape and maximize available support programs.

Frequently Asked Questions

What is the KOFIC tiered rebate structure?

KOFIC offers 20% rebate for shoots of 5+ days with ₩100M+ spend (~$80K), rising to 25% for 10+ days with ₩800M+ spend (~$600K). Projects must have 80%+ foreign financing and cap at ₩200M (~$150K) per project.

Which regions offer the highest incentives?

Incheon and Cheongju offer up to 50% cash rebate for foreign productions—Korea's most generous regional incentives. Gwangju offers 40%, Chungnam 30%. These can be combined with KOFIC support.

Do I need a Korean production company?

Yes. KOFIC applications require a qualified Korean production company. Fixers in Korea can serve as your local partner to access both national and regional incentives.

Do commercials qualify for incentives?

KOFIC's national incentive covers only features, TV series, and documentaries—commercials do not qualify. However, some regional film commissions may offer support for commercial productions.

Maximize Your Budget in South Korea

With combined KOFIC and regional incentives reaching up to 50%, Korea offers some of Asia's most competitive filming support. From Seoul's dynamic cityscapes to Jeju's volcanic landscapes, we help you access maximum rebates.

Let our experts guide you through Korea's tiered incentive programs and identify the optimal combination of national and regional support for your production.

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