National Incentives

Korean Film Council(KOFIC) Location Incentive : UP TO 25% CASH REBATE

Up to 25% Cash Rebate on Costs
KOFIC offers up to 25% cash rebate on foreign audio-visual works production expenditures incurred for goods and services in Korea. The grant amount shall be determined by taking into account the remaining grant program budget on the date of the application.
Eligible Works
Feature films, television series and documentaries produced by a foreign production company, in which the allocation of foreign capital in the production cost exceeds 80%. Eligible works must satisfy the following requirements:

20~25% Cash Rebate on eligible cost

- 25% : Shoot no less than 10 days and spend no less than 2 billion KRW (approx. 2 million USD) in Korea
- 20% : Shoot no less than 3 days and spend 100 million ~2 billion KRW (approx. 100K~2million USD) in Korea

Must receive approval from KOFIC, who shall evaluate the following requirements:

(1) the degree to which the work promotes tourism(“tourism expansion”);
(2) the degree to which the work contributes to Korean film industry(“quantitative contribution”);
(3) the extent to which the foreign producer participates in the production of the work(“foreign engagement”)

Eligible Applications
Any corporation organized and registered as a business in Korea
Application Process

Provisional application → Enter into an agreement → Final application → Grants awarded

Process time 1.5 months depending on shooting days 1.5~2 months As of 2016, our incentive program is now open to TV shows, documentaries and on-line streaming audio-visual works as well. Any project spending more than 100 million KRW(approx. 100K USD) is eligible to apply. Experience KOFIC’s incentive program!

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KOFIC International Co-production Incentive : 25% CASH REBATE

This Program financially aids co-production projects by funding their production costs. Live action feature films executing a net production cost of 200 million KRW(approx. 200K USD) or more in Korea, of which 20% or more is provided by a foreign capital are eligible for the program. The film co-produced by Korea and others receive 25% rebate of the net production cost that has been executed domestically in Korea, with a maximum of 400 million KRW (approx. 400K USD) per film.

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Regional Incentives

Seoul Film Commission – UP to 25% CASH REBATE

Production Cost Support provides up to 25%, or up to 100 million KRW(approx. 100K USD), in the form of a cash reimbursement for production costs(location spending) for film projects to be shot in Seoul. For projects with an extraordinarily high marketing value, the cap can be lifted.

Support details
The amount of the reimbursements will be up to 25% of the portion of the production budget spent within Seoul and may not exceed 100 million KRW per production. The reimbursements may be used only toward expenses related with shooting. The above 100 million KRW limit shall not be applied to a film that satisfies one of the following requirements:

(i) more than 1.5 billion KRW has been spent in Seoul; (ii) more than 50% of the film has been shot in Seoul; or (iii) distribution agreements in 5 or more countries have been signed.

Producers or production companies of any nationality with:

- Projects with a minimum of 6 shooting days (4 shooting days for infotainment) in Seoul
- International or Korean-international co-production projects
- Projects with a minimum of 60 minutes running time
- Feature films, documentaries, series and mini-series, infotainment, television shows such as reality shows, variety shows
- At least one signed distribution contract or pre-sales agreement for the project

Accepted all year round, but must be submitted at least 4 weeks before the shooting in Seoul begins. Only online applications are accepted.
50% of the payment will be given on the first day of principal photography, 50% will be given after submission of final accounting forms. * * With performance bond policy. Without performance bond policy: 100% after submission of final accounting forms.

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Daejeon Film Commission

Returns up to 30% spent locally, providing up to 50 million KRW (approx.50K USD) Recipients of Evaluation-based support program can also apply for location incentive.

Incheon Film Commission

Up to 50% cash rebate on venue rental expenses spent in Incheon for feature films, TV drama or documentary with shooting more than 7 days in Incheon during its shooting period. A maximum 50 million KRW (approx. 50K USD)

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Jeju Film Commission

Returns up to 30 million KRW (approx. 30K USD) spent locally

Chungnam Film Commission

Returns of up to 30% spent locally, providing up to 50 million KRW (approx. 50K USD)