Tax rebate
for international productions

Tax rebate
for international productions

Along with providing film production services throughout France, FILMING can also manage all aspects of the production process for your upcoming project, participating on the financial side through incentives.

Incentives for international film producers working in France include a 30% tax rebate.

How does the incentive work?

 

The TRIP supports non-French projects that are completely or partly made in France. To be eligible, projects must pass a cultural test, which assesses European cultural elements in the story as well as French and European locations, characters, sources, landmarks, creators, crew and French technical hubs. For live action, there’s a necessary minimum of 5 days of shoot in France. For animated productions and VFX-intensive projects, there is a dedicated cultural test, acknowledging the specificities of the genre.

 

The amount allocated comprises 30% of the film eligible expenditures incurred in France, and caps at € 30 million per project. The foreign producer needs to contract with a French company to handle the shoot in France or/and the making of the animation / VFX shots via a production service agreement.

 

At the end of the French’s company fiscal year, the production services company claims the rebate. The money is paid by the tax authorities, and received half to one and a half year after the last expenditure. Minimum spend is either 250,000 euros OR 50% of the total budget to be spent in France.

 

NB: The TRIP is exclusively targeting non-French productions. So you’ll have to choose: either the project becomes French – via a co-production treaty and the CNC – or the project gets the TRIP. You’ll find more about this in the Incentives Guide.

 

INCENTIVE GUIDE 2020 from FILM FRANCE

Detailed TRIP description in English

click to download the guide