Tax Credit for Delegated Production of Audiovisual Works (Audiovisual Tax Credit)
Tax credit for the costs of delegated production of audiovisual works (audiovisual tax credit). Allows audiovisual production companies subject to corporation tax to receive, subject to approval, a tax credit. Amount indicated in the catalogue: a tax credit of 20% of eligible costs, capped at €1,150 per minute for fiction or documentary and €1,200 per minute for animation; for fiction, the rate rises to 25% with caps per minute increasing with the production cost per minute, from €1,250 (below €10,000) to €10,000 (€40,000 or more). Check the current rules, availability and dates before any application.
The tax credit for producing audiovisual 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
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Who can apply
Audiovisual production companies subject to corporation tax.
Eligibility conditions
Documentary works can receive the credit when eligible costs are at least €2,333 per minute produced. Eligible costs give entitlement to the credit from the date the Director General of the CNC receives an application for provisional approval, issued after a committee of experts has selected the works and certifying that they meet the eligibility conditions. For the calculation, the base of eligible costs is capped at 80% of the 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 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, of a state party to the Council of Europe’s European Convention on Transfrontier Television, or of a European third country with which the EU has concluded audiovisual agreements. 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 actually worked on the eligible work are taken into account.
What the scheme covers
ELIGIBLE PROJECTS: audiovisual works of fiction, documentary and animation that are made wholly or mainly in French or a regional language used in France (except fiction works produced as an international co-production, at least 30% financed from abroad and with a production cost of at least €35,000 per minute, which must be delivered in a French version); are admitted to financial support for audiovisual production; are mainly made in France (a decree sets how this is checked and possible exemptions for justified artistic reasons); and contribute to the development and diversity of French and European audiovisual creation. Excluded: pornographic works or works inciting violence; works that can be used for advertising; news programmes, current affairs debates and sports, variety or game shows; any audiovisual document or programme containing only incidental original creative elements. ELIGIBLE COSTS (fiction and documentary): authors’ pay and social charges — advances on exploitation revenue paid by the production company to authors for commissioning and acquiring the rights needed to make the work, and related compulsory social contributions; performers’ pay and social charges — the share of pay corresponding to the minimum rates set by the collective agreements of cinema or audiovisual production, and related social contributions, insofar as they correspond to compulsory social security contributions. For salaries and social contributions of direction and production staff: pay and benefits paid by the production company to production technicians and workers, and social contributions insofar as they correspond to compulsory social security contributions. For costs linked to audiovisual industries and other creative service providers: use of film studios, including building sets, on-set special effects, costumes, hair and make-up (hire of stages and annexes, hire of locations rented specifically for filming, excluding homes, building sets on location, lighting, preparing and carrying out on-set special effects, including stunts, hire and making of costumes, hair and make-up); technical filming equipment (camera, grip, lighting and sound equipment); post-production, including special effects (image laboratory, picture editing, voice recording, sound effects and sound design, mixing, sound editing, digital special effects, credits and trailers); film stock and other image media and laboratory costs (negative film, magnetic sound film and more generally all analogue or digital image and sound media, on-set laboratories, finishing laboratories, video laboratories and subtitling). Animation. For pay and social contributions of authors: advances against operating revenue paid by the production company to authors for commissioning the work and acquiring the rights needed to make it, and related social contributions, insofar as they correspond to compulsory social security contributions. For pay and social contributions of performers: the share of pay corresponding to the minimum rates in the collective agreements of cinema or audiovisual production, and related social contributions, insofar as they correspond to compulsory social security contributions. For salaries and social contributions of direction and production staff: pay and benefits paid by the production company to production technicians and staff preparing and making the animation, and social contributions insofar as they correspond to compulsory social security contributions. For costs linked to technical industries and other creative service providers: specialist providers of animation preparation and production (work invoiced by businesses carrying out the preparation and making of animation for production companies, and set construction); technical equipment needed to make the images (camera and lighting equipment, and equipment, supplies, hardware and software directly used to set up and make the animation of a given work; such software must be depreciated during the making of the work for which it was specially created or acquired); post-production, including special effects (image laboratory, picture editing, voice recording, sound effects and sound design, mixing, sound editing, digital special effects, credits and trailers); film stock and other image media and laboratory costs (negative film, magnetic sound film and more generally all analogue or digital image and sound media, finishing laboratories, video laboratories and subtitling).
Amount and funding terms
A tax credit of 20% of eligible costs, capped at €1,150 per minute produced and delivered for a fiction or documentary work and €1,200 per minute for an animated work. For audiovisual fiction works, the rate rises to 25%, capped per minute produced and delivered at: €1,250 when the production cost is below €10,000 per minute; €1,500 between €10,000 and €15,000; €2,000 between €15,000 and €20,000; €3,000 between €20,000 and €25,000; €4,000 between €25,000 and €30,000; €5,000 between €30,000 and €35,000; €7,500 between €35,000 and €40,000; €10,000 at €40,000 per minute or more. The tax credits for the same audiovisual work cannot bring total public aid above 50% of the production budget, or 60% for difficult and low-budget audiovisual works (defined by decree). Specific rules apply to co-productions: for works made under delegated co-production, the tax credit is granted to each production company in proportion to its share of the costs incurred. Non-repayable public grants received by businesses and directly allocated to eligible costs are deducted from the tax credit calculation base. This tax credit cannot be combined with the tax credit for film production companies producing foreign works.
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
No end date is recorded in the source catalogue. Check the current conditions and the CNC approval procedure before relying on the credit.
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
- Ongoing
- Maximum amount
- €10,000
- Automatically extracted — check the official source
- Funding rate
- 25%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
What is the purpose of the tax credit for the costs of delegated production of audiovisual works (audiovisual tax credit)?
Allows audiovisual production companies subject to corporation tax to receive, subject to approval, a tax credit.
Who can apply for the tax credit for the costs of delegated production of audiovisual works (audiovisual tax credit)?
Audiovisual production companies subject to corporation tax.
How much can be obtained with the tax credit for the costs of delegated production of audiovisual works (audiovisual tax credit)?
A tax credit of 20% of eligible costs, capped at €1,150 per minute for fiction or documentary and €1,200 per minute for animation; for fiction, the rate rises to 25% with caps per minute increasing with the production cost per minute, from €1,250 (below €10,000) to €10,000 (€40,000 or more).
What should be checked before applying for the tax credit for the costs of delegated production of audiovisual works (audiovisual tax credit)?
Documentary works can receive the credit when eligible costs are at least €2,333 per minute produced. Eligible costs give entitlement to the credit from the date the Director General of the CNC receives an application for provisional approval, issued after a committee of experts has selected the works and certifying that they meet the eligibility conditions. For the calculation, the base of eligible costs is capped at 80% of the 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 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, of a state party to the Council of Europe’s European Convention on Transfrontier Television, or of a European third country with which the EU has concluded audiovisual agreements. 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 actually worked on the eligible work are taken into account.
Official source
No official URL is available in our data for this grant.
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