France film tax incentive

What France actually pays

A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

New to the mechanics? Tax credit vs rebate vs grant, Selling a transferable credit and What counts as qualified spend.

What qualifies

Must pass a points-based cultural eligibility test (separate live-action and animation tests; VFX uses animation test) tied to French/European culture; plus ≥5 shooting days in France (live action) and €250K-or-50% minimum French spend.

• Animation
• Short Film
• Scripted TV
• Feature Film
• Post-Production
• Streaming / SVOD

Grants & funds

Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.

• Aide aux cinémas du monde (World Cinema Support)

  No percentage rate. A selective grant whose amount a costing committee sets from the level of spending in France and the project's financing needs; at least 60% of the grant must fund eligible French expenditure.

  Minimum spend: No minimum spend. Feature-length (over 60 minutes) fiction, animation or creative documentary intended for first theatrical release in France.

• French Film Tax Credit (Crédit d'impôt cinéma)

  20% of eligible feature film production expenditure incurred in France. The rate is 30% for animated features, for fiction in which at least 15% of shots receive digital visual effects work, and for non-animated films made wholly or mainly in French or a French regional language. [basis: qualified-spend]

  20%–30%

How to apply

The French executive production company, subject to French corporate tax and under contract with the non-French producer, files for provisional approval with the CNC with the completed form and the production services contract or a deal memo signed by both parties. The work must pass the live-action or animation cultural points test and be selected by an expert committee. The company claims the credit on its annual corporate tax return, and any excess over tax due is paid out; the claim can be assigned to a bank for financing. Final approval must be obtained within 24 months of the last work in France or the credit is repaid.

Common questions

What is the France film tax incentive rate?

France offers 30% to 40% on qualified in-state spend through the TRIP (Tax Rebate for International Productions). It is a transferable credit. A credit you can sell to a company that owes tax in the state. You rarely get face value — expect a broker discount — so model the net, not the headline.

What is the minimum spend for the France film incentive?

EUR 250,000 of eligible French expenditure, or at least 50% of the budget when the budget is under EUR 500,000. Live-action fiction also needs at least 5 shooting days in France, unless it is VFX-heavy fiction whose French spend is mostly digital VFX work. Fiction and animation only; documentaries are not eligible.. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the France film incentive transferable or refundable?

Transferable — the credit can be sold, typically below face value, so model the net rather than the headline rate. Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.