The TRIP is selectively granted by the Centre national du cinéma et de l’image animée, TV and the moving image - to the French production services company. The TRIP amounts up to 30% (or 40%, if the French VFX expenses are more than €2M) of the qualifying expenditures incurred in France, and can total a maximum of €30 million per project. The projects have to include elements related to the French or European culture, heritage, and territory.
What are the eligible expenses?
The tax rebate amounts to 30% (or 40%, if the French VFX expenses are more than €2M) of the following pre-tax expenses:
- Salaries and wages paid to French or EU writers, actors (up to the minimum set in collective bargaining agreements), direction and production staff (wages and incidentals) including the related social contributions.
- Expenditures incurred to specialized companies for technical goods and services.
- Transportation, travel and catering expenditures
- Depreciation expenses.
Who is granted the tax rebate?
The TRIP is selectively granted by the CNC to the French production services company who is in charge in compliance with a contract entered into with a non-French production company, of both supplying the artistic and technical means for making the feature film or TV project concerned, on one hand, and of managing the material operations for its making and monitoring its proper execution, on the other hand.
What are the eligible projects?
The tax rebate can be granted to projects that incur €250,000 or 50% of their world budgets in French expenditures and, for a live action work, have at least 5 days of shooting in France. It can total a maximum of €30 million per project.
The approved works must include elements related to the French culture, heritage, and territory, accordingly to a cultural test specific to each genre (live action or animation).
When to collect the tax rebate?
The approval gives right to the tax rebate at the end of each fiscal year. If the amount of the tax rebate exceeds the corporate income tax due for this year, the difference will be paid by the French State. It is possible to discount the rebate at a financial institution, under certain conditions provided for by the law.
When is the starting date for considering eligible expenses?
The date when the CNC receives the application file will be the starting date for taking eligible expenses into consideration.
Do not hesitate to contact the CNC for any questions related to the qualification procedure or the regulatory framework, or to receive information on production, especially for questions concerning your production in France.
Film France/CNC, the French Film Commission
Head of Film France/CNC
Deputy head of Film France/CNC
Production Support & promotion manager
+33 1 44 34 35 68
Promotion & Production Support manager
+33 1 44 34 35 66
Tax Rebate manager
+33 1 44 34 37 71