Tax Incentives & Grants - France

France offers a comprehensive suite of incentives to support film, television, animation, and digital media productions, making it an attractive destination for both domestic and international projects. The primary incentive is the Tax Rebate for International Productions (TRIP), complemented by additional supports to foster growth and innovation in the French screen industry.

These incentives, combined with France's rich cultural heritage, diverse locations, and professional expertise, make it a compelling destination for a wide range of productions, supporting the growth and sustainability of its creative industries.

  • Overview: TRIP is designed to attract foreign productions to France by offering a tax rebate on eligible expenditures incurred within the country. It is administered by the Centre National du Cinéma et de l'image animée (CNC).

    Rebate Rate: 30% of eligible expenditures.An increased rate of 40% is available for projects with French VFX expenses exceeding €2 million.

    Eligible Expenditures: Salaries and wages paid to French or EU writers, actors (up to the minimum set in collective bargaining agreements), direction and production staff, including related social contributions.

    Expenditures incurred with specialized companies for technical goods and services.

    Transportation, travel, and catering expenditures.

    Depreciation expenses.

    Project Cap: The rebate is capped at €30 million per project, corresponding to a maximum of €100 million in eligible expenditures.

    Eligibility Criteria:

    Projects must be initiated by a non-French company.

    A minimum of €250,000 or 50% of the total production budget must be spent on French qualifying expenditures.

    Live-action projects are required to have at least 5 days of shooting in France.

    Projects must pass a cultural test specific to their genre (live-action or animation), including elements related to French or European culture, heritage, and territory.

    Application Process: The foreign producer must contract with a French production services company (PSC) responsible for executing the project in France.

    The PSC applies for provisional qualification at the CNC, including a signed preliminary production service agreement. Eligible expenses are considered from the date the CNC receives the application file.

    Payment Structure: The tax rebate is granted at the end of each fiscal year.

    If the rebate exceeds the corporate income tax due, the difference is paid by the French State.

    It is possible to discount the rebate at a financial institution under certain conditions provided by law.

  • Co-production Treaties: France has co-production agreements with numerous countries, facilitating international collaborations and access to French funding and incentives.

     

    Regional Incentives: Various French regions offer additional support and funding to attract productions, including subsidies and logistical assistance.

     

    Technical Infrastructure: France boasts a robust infrastructure with state-of-the-art studios, post-production facilities, and a skilled workforce, enhancing the appeal for international productions.