South Korea — KOFIC Location Incentive (Foreign Audio-Visual Works Location Incentive)

Headline rate 25%

Type Cash rebate

Minimum spend Minimum production expenditure in Korea of KRW 1 billion, with filming in Korea for more than 10 days; the production must be a foreign production company whose participation exceeds 80% of the project's total budget

Per-project cap The incentive reimburses qualifying productions up to KRW 3 billion

Administered by Korean Film Council (KOFIC)

Program status active

Last verified 2026-11-10

Official program page

Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.

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