FRANCE FILMING INCENTIVES

France: Tax Rebate for International Productions (TRIP)

Overview

Type of incentiveTax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - TV Film or TV series - fiction
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
Qualifying productions
  • - Foreign productions

Specifics

Benefit as a % of spend30.00
Financial cap per production30000000
Do I have to register/set up a company?No
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum shooting days: 5
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Minimum spend 250000 (in local currency)
  • - Cultural Test
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - Rece tour assistance, location finding service
  • - Armed forces assistance for historic/war productions
  • - Free use of buidings/facilities/services within jurisdiction
  • - Rebate on labour cost in French overseas territories.

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