| Benefit as a % of spend | 25.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | No |
| Does travel to/from country/region qualify as expenditure? | Yes |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum shooting days: 3
- - Minimum percentage of the film that must be shot in the region: 0.00%
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| When will the benefit/incentive be received? | |
| Additional incentives or advantages | - - The listed amount of minimum spend/dates shooting is to qualify for the 20% cash rebate. To qualify for 25%, these factors will increase to KRW2 billion (USD2 million) and 10 days respectively.
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