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 spendEUR 250,000
See qualifying expenditure
Per-project capEUR 30,000,000
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
30%; 40% where French VFX expenses exceed EUR 2,000,000.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Qualifying expenditure incurred in France, including French/EU labour, technical goods/services, transport, travel, catering and depreciation; minimum French expenditure is EUR 250,000 or 50% of worldwide budget.
Labor & residency
French or EU writers, actors, direction and production staff are included under the stated conditions.
Application timing
Eligible expenditure begins when CNC receives the application; rebate available at the end of each fiscal year.
Caps & funding conditions
EUR 30,000,000 per project.
Audit requirements
French/European cultural, heritage and territory requirements and the applicable cultural test.
Receiving the incentive
Excess over corporate income tax is paid by the State; rebate may be discounted at a financial institution.
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.