Headline rate 30%
Type Tax credit (refundable)
Minimum spend €250,000 of qualifying expenditure in France, or 50% of the project's world budget
Per-project cap €30 million per project
Administered by Centre national du cinéma et de l'image animée (CNC) — Film France/CNC
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.