In order to perpetuate and attract foreign filming, France offers a tax credit equal to :
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 :
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.
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:
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
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:
Tax Credit Amounts :
Its amount is capped at €30,000,000.
It allows a production company (subject to corporate income tax) to deduct a percentage of eligible expenses from its taxes:
Companies must :
Tax credit amounts :