Filming Incentive · Country
South Korea film tax incentive
South Korea offers 20-30% (KOFIC location incentive) as a cash rebate + tax credit, with a minimum qualifying spend of KRW 50M (~$38K) + 3 shoot days. That ranks #62 of 79 jurisdictions in this directory by base rate.
Checked against official sources 23 July 2026
Estimate the credit
Apply the published rate to your qualifying spend.
Estimated credit
$200,000 – $300,000
20% base, up to 30% with uplifts of $1,000,000
A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.
Program detail
- Per-project cap
- KRW 300M per project (liftable)
- The Seoul Metropolitan Government provides production cost support to selected projects alongside the national KOFIC location incentive.
- Support is capped at KRW 300,000,000 per project, though the cap can be lifted for projects with exceptionally high marketing value.
Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.
How South Korea compares
Other countries in this directory, ranked by base rate.
- Japan
Up to 50% subsidy (capped ~$6.7M)
Grant / Subsidy · min Varies by program
- Belgium
42-66% (federal + regional)
Tax Shelter + Regional Grants · min None specified
- Greece
40% cash rebate
Cash Rebate · min EUR 60,000 (features); EUR 30,000 (docs)
- Malta
40% cash rebate
Cash Rebate · min None specified
- Qatar
40-50% cash rebate (new 2025)
Cash Rebate · min Varies
- Saudi Arabia
40% cash rebate
Cash Rebate · min 5 production days minimum
- Hungary
30% (up to 37.5% effective)
Cash Rebate · min None
- Colombia
35-40% (CINA + FFC)
Transferable Tax Credit / Cash Rebate · min Varies by program
Film offices in South Korea
3 offices and commissions handle productions here, from the country-wide agency down to city and regional commissions.
