What is the French Guiana film tax incentive rate?

French Guiana offers 30% to 40% on qualified in-state spend through the Tax Rebate for International Production (TRIP) in French Guiana. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What is the minimum spend for the French Guiana film incentive?

EUR 250,000 of qualifying French expenditure, or 50% of the world budget, plus at least 5 shooting days in France for live action.. 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.

Are there city or county film incentives in French Guiana?

Yes — French Guiana Territorial Film and Audiovisual Fund. Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the French Guiana film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Refundable creditHuman verified· 2026-09-30Active

French Guiana film tax incentive

Tax Rebate for International Production (TRIP) in French Guiana

Headline rate

30%up to 40%

Minimum spend

EUR 250,000 of qualifying French expenditure, or 50% of the world budget, plus at least 5 shooting days in France for live action.

What French Guiana actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

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

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

French Guiana Territorial Film and Audiovisual Fund
Selective grant, not a percentage of spend. The grantee must spend in French Guiana at least 160% of the production grant for fiction, TV movies and series (capped at 80% of the project budget), 100% for documentaries, shorts and new media, and 60% of a development grant.
Minimum spend: N/A

How to apply

Engage a French production services company subject to French corporate tax, which applies to the CNC for provisional approval before work begins, then for final approval, and claims the rebate through its tax return.

The rule to remember

French Guiana is part of France, so spend there counts toward France's national TRIP rebate; there is no separate or higher overseas rate, and the claim runs through a French production services company.

Common questions

What is the French Guiana film tax incentive rate?: French Guiana offers 30% to 40% on qualified in-state spend through the Tax Rebate for International Production (TRIP) in French Guiana. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.
What is the minimum spend for the French Guiana film incentive?: EUR 250,000 of qualifying French expenditure, or 50% of the world budget, plus at least 5 shooting days in France for live action.. 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.
Are there city or county film incentives in French Guiana?: Yes — French Guiana Territorial Film and Audiovisual Fund. Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.
Is the French Guiana film incentive transferable or refundable?: 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.

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What could French Guiana be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify French Guiana against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.