Tax Credit for Delegated Production of Cinematographic or Audiovisual Works
Tax credit for the costs of delegated production of cinema or audiovisual works. Encourages the development of creative resources and supports the creation of feature-length cinema and audiovisual works. The credit is set against the corporation tax due by the eligible company for the financial year in which the costs were incurred. It has been extended until 31 December 2028. Amount indicated in the catalogue: a tax credit of 20% of eligible costs, capped at €30,000,000, rising to 25% for audiovisual fiction and documentaries and 30% for animation and for cinema works with a budget below €7 million, with caps per minute produced for audiovisual works (€1,250 for fiction, €1,150 for documentary, €6,000 for animation). Check the current rules, availability and dates before any application.
The tax credit for producing cinema works depends on the genre of the work, the costs actually incurred in France and compliance with the production conditions. The CNC describes a provisional then final approval procedure; the provisional application must be submitted before shooting starts. Rates, caps and scales differ depending on the scheme and type of work: they must be checked in the current CNC documents.
Funded by Centre National du Cinéma (CNC), Ministère de la Culture, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Run a personalised scan to identify the public grants and funding your company may be able to access.
Who can apply
Cinema production companies and audiovisual production companies subject to corporation tax.
Eligibility conditions
Eligible costs give entitlement to the tax credit from the date the Director General of the CNC receives an application for provisional approval; provisional approval is issued by the CNC’s Director General after a committee of experts has selected the works, and certifies that they meet the eligibility conditions. For the calculation, the base of eligible costs is capped at 80% of the work’s production budget and, in an international co-production, at 80% of the share managed by the French co-producer. Where a cinema work and an audiovisual work are made at the same time from common artistic and technical elements, the common eligible costs can only qualify under one tax credit. Authors, performers and directing and production staff must be French, nationals of an EU member state, of an EEA state or of a state party to the Council of Europe’s European Convention on Cinematographic Co-production (other foreign nationals resident in France are treated as French citizens). Where production technicians and workers and the staff preparing and making the animation are permanent employees, only the salaries and social charges for the period they were actually working on the eligible work are taken into account. The images must mainly be processed in France, with an exemption for fiction films with heavy visual effects for artistic reasons.
What the scheme covers
Cinema works of fiction, documentary and animation that: are made wholly or mainly in French or a regional language used in France (except fiction with heavy visual effects, animation, and works where a foreign language is justified for artistic reasons linked to the screenplay); are admitted to financial support for cinema production; are mainly made in France (a decree sets how this is checked and the conditions and limits of exemptions for justified artistic reasons); and contribute to the development and diversity of French and European cinema. Works in the genre of audiovisual adaptations of shows, lasting at least 40 minutes, with a production cost per minute of at least €2,300 for 40–60 minutes, €1,400 for 60–90 minutes and €1,100 for 90 minutes or more. Excluded: pornographic works or works inciting violence; works that can be used for advertising.
Amount and funding terms
A tax credit of 20% of eligible costs, capped at €30,000,000. Increased rates: 25% for audiovisual fiction and documentary works; 30% for animated cinema and audiovisual works; 30% for cinema works with a production budget below €7 million. The total tax credits for the same audiovisual work cannot exceed €1,250 per minute produced and delivered for a fiction work, €1,150 for a documentary and €6,000 for an animated work. A specific cap of €10,000 per minute produced applies to audiovisual fiction works made as an international co-production, at least 30% financed from abroad and with a production cost above €35,000 per minute (these works may be made in a foreign language if a French version is delivered to the broadcaster). In a delegated co-production, the credit is granted to each production company in proportion to its share of the costs. Non-repayable public grants received and allocated directly to eligible costs are deducted from the calculation base. The credit cannot be combined with certain other tax credits: the tax credit for film production companies producing foreign works, and the tax credit for live performance, for financial years ending on or after 31 December 2020.
How to apply
Before any commitment, check the application date, eligible costs, combination with other aid, supporting documents and the official application channel. The current date and status must be confirmed with the managing body.
Timeline
Timetable to be confirmed on the official page and in the rules in force. Do not treat a catalogue page as proof that the scheme is open.
Key facts
- Funder
- Centre National du Cinéma (CNC), Ministère de la Culture, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Open
- Funding rate
- 20%
- Automatically extracted — check the official source
- Closes
- 31 December 2028
- Geographic scope
- All of France
Frequently asked questions
What is the purpose of the tax credit for the costs of delegated production of cinema or audiovisual works?
Encourages the development of creative resources and supports the creation of feature-length cinema and audiovisual works. The credit is set against the corporation tax due by the eligible company for the financial year in which the costs were incurred. It has been extended until 31 December 2028.
Who can apply for the tax credit for the costs of delegated production of cinema or audiovisual works?
Cinema production companies and audiovisual production companies subject to corporation tax.
How much can be obtained with the tax credit for the costs of delegated production of cinema or audiovisual works?
A tax credit of 20% of eligible costs, capped at €30,000,000, rising to 25% for audiovisual fiction and documentaries and 30% for animation and for cinema works with a budget below €7 million, with caps per minute produced for audiovisual works (€1,250 for fiction, €1,150 for documentary, €6,000 for animation).
What should be checked before applying for the tax credit for the costs of delegated production of cinema or audiovisual works?
Eligible costs give entitlement to the tax credit from the date the Director General of the CNC receives an application for provisional approval; provisional approval is issued by the CNC’s Director General after a committee of experts has selected the works, and certifies that they meet the eligibility conditions. For the calculation, the base of eligible costs is capped at 80% of the work’s production budget and, in an international co-production, at 80% of the share managed by the French co-producer. Where a cinema work and an audiovisual work are made at the same time from common artistic and technical elements, the common eligible costs can only qualify under one tax credit. Authors, performers and directing and production staff must be French, nationals of an EU member state, of an EEA state or of a state party to the Council of Europe’s European Convention on Cinematographic Co-production (other foreign nationals resident in France are treated as French citizens). Where production technicians and workers and the staff preparing and making the animation are permanent employees, only the salaries and social charges for the period they were actually working on the eligible work are taken into account. The images must mainly be processed in France, with an exemption for fiction films with heavy visual effects for artistic reasons.
Official source
No official URL is available in our data for this grant.
Other grants of type “tax exemption”
ACRE: who can benefit from the exemption?
Ministère du Travail et des Solidarités, URSSAF
Innovation tax credit (ITC): rates, expenses and declaration
Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €400,000
Craft trades tax credit (crédit d’impôt métiers d’art): check eligibility before filing
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €30,000
Other grants from Centre National du Cinéma (CNC), Ministère de la Culture, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Related needs and funding
Competitive calls for projects
Ecological transition and CSR
Capital and investment funds
Support and acceleration
Diagnostics and audits
Takeover and transfer
Discover the funding that fits your company
Check your eligibility for public grants
This scheme is only one of the grants your company may be able to access. Run a personalised scan to identify the funding opportunities that match your activity, location and project.
See the opportunities identified by the scan, then access your personalised report.