| Benefit as a % of spend | 25.00 |
| Financial cap per production | 0 |
| Do I have to register/set up a company? | |
| 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? | No |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | |
| When will the benefit/incentive be received? | - - On completion of principal photography
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| Additional incentives or advantages | - - The Seoul Film Commission will cover the expenses of any location scouting trips that occur within the city. This includes payment of return flights for up to two people, accommodation, a domestic location coordinator and a rental car.
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