Film and TV incentive in France
France runs the Tax Rebate for International Production (TRIP / C2I): a tax credit worth 30% (40% VFX-heavy). A credit against tax, claimed through a return. It is reliable, but it arrives after the filing rather than during the shoot, and in some countries it is itself taxable.
The numbers
- Scheme
- Tax Rebate for International Production (TRIP / C2I)
- Type
- Tax credit
- Headline rate
- 30% (40% VFX-heavy)
- Minimum local spend
- €250k French spend (or 50% of the budget when the budget is under €500k) and 5 shooting days in France for live action
- Cap per project
- No cap
- Funding
- Entitlement Statutory credit, no annual budget
- Paid
- After the fiscal year, via the French line producer
- Foreign spend qualifies
- No
- Currency
- EUR
What this means for the cashflow
If the production qualifies, the money follows. No queue, no annual pot. The production carries the gap until the money arrives, and that is a financing question rather than a budget line.
When it pays: After the fiscal year, via the French line producer.
The detail
40% when at least 15% of the shots are digitally treated and French VFX spend exceeds €2m. The 2026 finance law adds the pay of non-European performers hired by the French executive producer to the eligible base and extends the scheme to end 2028. Paid via the French line producer after the tax year, so budget for interim financing.
What you have to submit
Provisional approval application form for fiction (Excel), CNC. Mandatory form for the agrément provisoire, filed by the French executive producer with the breakdown of French expenditure. Separate versions for animation and VFX works on the CNC page.
Building the budget first? Use the free film budget template or the Budget Builder, then map it onto whatever the fund asks for.
How it compares
Counted on the best rate a production can reach after tax, France sits at number 13 of the 32 European schemes we track (30%). Work out the net value on your own spend, side by side with up to two other countries, in the incentive comparison.
Pays more
Pays less
- Spain (mainland) 30% / 25%
- Portugal 30% / 25% (large track); 30% to 40% (medium track)
- Hungary 30% (up to 37.5% with foreign costs)
Other tax credit schemes
- United Kingdom 34%
- Ireland 32%
- Spain (mainland) 30% / 25%
- Canary Islands (Spain) 50% / 45%
- Italy 40%
Shooting there
We list 209 places to shoot in France and 47 studios, production companies and post houses, each checked on its own site.
Source
Figures taken from Film France and checked on 2026-09-05. Incentives change: confirm the current terms with the fund before you commit a budget to them.
All 32 incentives · Compare them on your own spend · Locations by country