Eligible content includes Webtoons distributed through the online network, digital comics
To improve the global competitiveness of the Korean network quarterly industry, the government announced plans to involve a tax credit of 10-15% of the production costs of digital comics.
The Ministry of Economics and Finance, unveiled on July 31 as part of its 2025 tax reform plan, aims to enhance the country’s cultural soft power by supporting one of its most successful content areas internationally.
Content that meets the criteria includes online charts and digital comics defined by South Korea’s “Promotional Comics Method” and must be distributed online. The insured costs include planning and production labor costs, licensing fees for the source novel, and software costs associated with WebToon Creation. Excluding overhead costs such as marketing or promotional expenses.
The tax credit for large companies is 10%, and the tax credit for small and medium-sized enterprises is 15%. Credits apply to the expenses for the fiscal year posted online and will be valid until the end of 2028.
source: Then (Kyung-rak Min)
