Film Tax Incentive France: A Guide to France's Film Tax Incentives
30% Base Tax Rebate — Up to 40% for VFX & Animation Projects
France offers one of Europe's most competitive film incentive programs, combining a generous cash rebate with additional tax benefits to attract international productions.
30% trip base rebate · 40% enhanced rate · 60% potential savings
Tax Rebate for International Production (TRIP)
Program Overview
France's TRIP, administered by the CNC, grants a base 30% rebate on qualifying expenditures incurred in France. Projects that complete at least €2 million of French VFX or animation work qualify for an enhanced 40% rate, making the program one of Europe's most attractive incentives. VFX-only projects meeting the threshold are also eligible, and the enhanced rate applies to all eligible expenses, including live-action costs.
- ● 30% rebate on eligible in-country goods, services, and labour.
- ● Enhanced 40% rebate when qualifying VFX/animation thresholds are met.
- ● Maximum rebate value of €30 million per project.
- ● Funds typically paid 6–9 months after final audited submission.
Eligibility Requirements
Eligible Productions
- • Feature films (fiction, documentary, animation) and other moving image content.
- • TV movies, drama series, limited series, and factual series.
- • Animated features and episodic content.
- • Immersive and XR projects with narrative components.
- • International co-productions approved under CNC treaties.
- • Scripted works of fiction; TRIP is not available for documentaries.
French production services companies provide the necessary artistic and technical means to support eligible projects across these categories.
Non-Eligible Productions
- • Commercials and advertisements
- • Reality TV shows
- • TV game shows
- • Sports broadcasts
- • Current affairs programs
- • News programs
Minimum Spending Requirements (2025)
To qualify for TRIP, productions must meet CNC minimum spend thresholds in France. Live-action productions need at least 5 days of shooting in France to qualify.
Feature films & single TV movies
Minimum €250,000 in eligible French expenditure or at least 50% of the production budget spent in France (whichever is lower).
Series (fiction & animation)
Minimum €250,000 across the season and at least €10,000 per minute of content produced in France.
Documentary features & series
Minimum €150,000 total French spend and €5,000 per minute for episodic content.
Enhanced 40% rate
Triggered when at least €2 million of eligible VFX or animation work is completed in France.
Eligible expenses are counted after the CNC receives the application file. The total rebate is capped at €30 million per project.
What the CNC rebate actually covers
Only costs paid in France count. Split your budget between above-the-line creative and below-the-line craft, and keep invoices and payroll tracked locally.
Above the Line
Creative Talent
Key creative talent contracted and paid through your French production services company.
Below the Line
Production & Craft
Crew, services, and hard costs incurred in France. Keep supplier invoices and payroll records locally to validate spend.
French National Tax Credits (CNC)
Majority-French productions and approved co-productions can access CNC national tax credits, including Crédit d'impôt Cinéma (CIC) and Crédit d'impôt International (C2I). Credits offset corporate income tax; if the rebate exceeds tax owed, the difference is paid by the French State.
How They Complement TRIP
- ● French co-productions: pair TRIP with CIC/C2I to achieve 45–60% combined support.
- ● Animation & VFX: elevated 40% tax credit when substantial work is delivered by French studios.
- ● Regional funds: additional grants from Île-de-France, Provence-Alpes-Côte d'Azur, Nouvelle-Aquitaine, and more.
- ● Strategic planning: co-production partnerships structured to maximise eligibility while preventing expense overlap.
Application Process
1. Pre-Production Application
Submit the TRIP application to the CNC before principal photography begins. Include script translations, detailed budgets, financing plan, and a provisional schedule.
2. Provisional Approval
Receive a provisional certificate confirming eligibility for the cash rebate program based on compliance and the cultural test.
3. Production Phase
Film in France while maintaining detailed records of all French expenses and ensuring compliance with program requirements and cultural obligations.
4. Post-Production Audit
Submit final cost report with audited accounts within 6 months of completion. Eligible expenses determine the final rebate amount.
5. Rebate Payment
Receive the approved rebate (30% or 40%) approximately 6–9 months after submitting complete audited documentation.
Expert Incentive Navigation
Application Support
- • Complete application preparation and submission
- • Budget optimization for maximum rebate
- • Liaison with CNC incentive officers
- • Documentation compliance
Financial Management
- • Cost report preparation
- • Audit coordination
- • Expense tracking systems
- • Rebate claim optimization
Our experienced team has processed numerous incentive applications, ensuring clients receive maximum benefits under French law.
Common Questions
Can I combine the cash rebate with the tax credit?
Yes. The 30% base TRIP rebate (or 40% enhanced rate) can be paired with CNC national tax credits when structured as an approved French co-production. Expenses cannot be double-counted.
When will I receive the cash rebate?
The CNC typically releases the rebate 6–9 months after receipt of complete audited cost reports and compliance documentation.
Is there a cap on the rebate amount?
The rebate is capped at €30 million per audiovisual work and is paid as a single disbursement.
Do I need a French production company?
Yes. Work with a French production services company. Fixers in France can serve as your local partner and handle all requirements.
Maximize Your Production Budget in France
Include French or European cultural elements to pass the cultural test. Eligible digital processing covers VFX elements, environment changes, and camera POV adjustments. Approved works must align with cultural criteria set for each genre.