Subsidies & Tax Credits

International tax credit

In order to perpetuate and attract foreign filming, France offers a tax credit equal to :

  • 30% of certain film expenses incurred in France, up to a maximum of 30 million euros.
  • 40% for works of fiction with strong visual effects for which French expenditure on the digital production of visual effects exceeds €2,000,000.

The tax credit is granted only to the French executive production company and its benefit is conditional on the CNC's approval of the work concerned.

Eligible Expenditure :

  • salaries and remuneration of French and European authors and performers, and related social security charges ;
  • salaries and wages of French and European staff and related social security charges ;
  • expenditures related to the use of technical industries ;
  • transport, accommodation and food expenses ;
  • depreciation expenses.

We can assist you in the constitution of the file, and put you in touch with the right people.

When do I get the tax credit?

The approval entitles the holder to the tax credit at the end of each fiscal year. In the event that the corporate income tax payable by the executive production company is less than the amount of the tax credit, the tax authorities shall pay the difference to the executive production company. This claim can be discounted from financial institutions under the conditions provided for by law.

Regional Aid - Pays de la Loire

The Pays-de-Loire region offers selective aid to finance your film, documentary, or series project. We can assist you in the preparation of your application to be submitted to the region. This aid is studied by a selection committee, and projects must meet certain conditions:

  • The file must be submitted by a production company or association.
  • Expenditure on personnel (salaries and charges) domiciled in Pays de la Loire (technicians, production staff, actors, etc.) must represent at least 50% of the total expenditure obligation in the region.
  • Eligibility Criteria is Listed here.

To help you maximise your presence in the territory, and thus reduce your production expenses, we assist your location scout, head decorators, directors and production managers in the search for additional sets. The Pays-de-Loire region is full of outdoor and natural settings that can be used for your creations. For more information, click here.

You can also count on the support of the Bureau d'Accueil des Tournages, for which you can find all the information on this link: www.solutions-tournages-paysdelaloire.fr

Film Tax Credit

For French delegated production companies, the tax credit is due in respect of expenditure incurred in France for the production of films having access to automatic financial aid for the production of feature films.

The Films Must Be:

  • Made entirely or primarily in French or with a regional language in use in France.
  • Mainly carried out on French territory.
  • Contribute to the development of French and European film creation and its diversity.
  • Have obtained CNC approval.

Tax Credit Amounts :

  • 30 % of the total amount of eligible expenditure, which may not represent more than 80 % of the production budget and, in the case of an international co-production, more than 80 % of the French share.
  • 20 % of the total eligible expenditure for films made in a foreign language justified on artistic grounds relating to the script.

Its amount is capped at €30,000,000.

+ more information here.

Audiovisual tax credit

It allows a production company (subject to corporate income tax) to deduct a percentage of eligible expenses from its taxes:

Companies must :

  • use permanent contracts (art L122-1-1 of the Labour Code) to fill all the permanent jobs in the company that are not directly linked to the production of a specific work;
  • produce works in the genres of documentary, fiction and animation, which themselves receive financial assistance from the Audiovisual Support Fund managed by the CNC.
  • Have obtained CNC approval for the work in question.

Tax credit amounts :

  • 20% of eligible production expenditure for documentary works, up to a ceiling of €1,150 per minute.
  • 25% for works of fiction and animation, under a ceiling of €3,000 per minute for a work of animation and €1,250 to €10,000 per minute for a work of fiction.

+ more information here.

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