This summary was prepared from cited sources. Check the official pages before using the information for a production decision. It is not an eligibility confirmation.
Stated headline rateSee rate details
Refundable credit
Minimum spendNot stated
See qualifying expenditure
Per-project capEUR 30,000,000
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
30%; 20% for films in a foreign language justified by artistic reasons connected with the screenplay.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Eligible expenditure capped at 80% of the production budget, or 80% of the French share in an international co-production.
Labor & residency
Production mainly in France; mainly French or eligible-state personnel; delegated producer(s) subject to social legislation.
Application timing
Application before filming; eligible expenditure begins on CNC receipt of the application; final approval within 8 months after the exploitation visa.
Caps & funding conditions
EUR 30,000,000 per project.
Audit requirements
CNC approval and certified accounting documentation by a statutory auditor; repayment/reversal rules apply if required approvals are not obtained.
Receiving the incentive
Credit is offset against corporate income tax; excess is paid out by the State.
Program dates
Effective date
Not stated
Program end date
Not stated
A program end date is not necessarily an application deadline.
Reference information for planning, not a qualification decision or a savings estimate. Missing figures mean “not stated,” not zero or unlimited. Confirm current terms with the administering agency and your tax adviser. Read our methodology.