Filming Incentive · Country
France film tax incentive
France offers 30-40% (TRIP) as a tax rebate, with a minimum qualifying spend of EUR 250,000 qualifying French expenditure. That ranks #15 of 79 jurisdictions in this directory by base rate.
Checked against official sources 23 July 2026
Estimate the credit
Apply the published rate to your qualifying spend.
Estimated credit
€300,000 – €400,000
30% base, up to 40% with uplifts of €1,000,000
A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.
Program detail
- Per-project cap
- €30M per production
- The international production tax credit (TRIP) covers 30% of qualifying French spend, capped at €30 million per production.
- A 40% rate has applied since 1 January 2020 to live-action fiction with heavy visual effects, defined as at least 15% of shots being digitally treated.
- Minimum eligible spend is €250,000, or 50% of the total budget where that budget is under €500,000.
Sources
Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.
How France compares
Other countries in this directory, ranked by base rate.
- Japan
Up to 50% subsidy (capped ~$6.7M)
Grant / Subsidy · min Varies by program
- Belgium
42-66% (federal + regional)
Tax Shelter + Regional Grants · min None specified
- Greece
40% cash rebate
Cash Rebate · min EUR 60,000 (features); EUR 30,000 (docs)
- Malta
40% cash rebate
Cash Rebate · min None specified
- Qatar
40-50% cash rebate (new 2025)
Cash Rebate · min Varies
- Saudi Arabia
40% cash rebate
Cash Rebate · min 5 production days minimum
- Hungary
30% (up to 37.5% effective)
Cash Rebate · min None
- Colombia
35-40% (CINA + FFC)
Transferable Tax Credit / Cash Rebate · min Varies by program
Film offices in France
2 offices and commissions handle productions here, from the country-wide agency down to city and regional commissions.
