Tax Credit for Theatrical Performances of Dramatic or Circus Works
Tax credit for the costs of theatrical performances of dramatic works or circus. Supports theatrical performances of dramatic works or circus. The scheme is available between 1 January 2021 and 31 December 2027. Amount indicated in the catalogue: a tax credit of 15% of eligible costs incurred up to 31 December 2024, capped at €750,000 per company per financial year. The rate rises to 30% for SMEs. Check the current rules, availability and dates before any application.
The tax credit for the costs of theatrical performances of dramatic works or circus concerns live performance companies, subject to criteria specific to the performances, costs and approval. The catalogue contains rate and cap parameters that must be compared with the tax text in force, notably because some of the costs mentioned relate to an earlier period. Do not treat the catalogue amount as a current scale without this check.
Funded by Ministère de la Culture
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Who can apply
Companies carrying out the activity of live performance producer that meet the following cumulative conditions: being responsible for the show, notably as employer of the artistic cast; and bearing the cost of creating the show. Associations are also eligible where they carry out a profit-making activity and are therefore subject to corporation tax under ordinary rules.
Eligibility conditions
If final approval is not obtained within 36 months of provisional approval, the company must repay the tax credit it received.
What the scheme covers
Eligible shows: with creation costs mainly incurred in France; being the first run of a show with new staging and set design that has not yet been performed; performed by a team of artists at least 90% of whom are professionals; with at least six artists on stage, each with at least twenty rehearsal sessions; and programmed for more than twenty dates over twelve consecutive months in at least two different venues, at least half of them in France. Eligible works: theatrical performances of dramatic works (wherever performed) — performances whose action is organised around a central theme, in the registers of comedy, tragedy, drama and vaudeville, as well as puppet theatre and mime and physical theatre; circus shows — shows presented on stage, under a fixed or mobile big top or in public spaces, mainly featuring at least one of the following disciplines: clowning, mime, acrobatics, juggling, magic, apparatus performance, trained animal acts. Eligible costs are those incurred for creating, running and digitising performances, up to €500,000 per show.
Amount and funding terms
A tax credit of 15% of eligible costs incurred up to 31 December 2024, capped at €750,000 per company per financial year. The rate rises to 30% for SMEs.
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
- Ministère de la Culture
- Type of funding
- Tax exemption
- Status
- Open
- Maximum amount
- €750,000
- Automatically extracted — check the official source
- Funding rate
- 15%
- Automatically extracted — check the official source
- Closes
- 31 December 2027
- Geographic scope
- All of France
Frequently asked questions
What is the purpose of the tax credit for the costs of theatrical performances of dramatic works or circus?
Supports theatrical performances of dramatic works or circus. The scheme is available between 1 January 2021 and 31 December 2027.
Who can apply for the tax credit for the costs of theatrical performances of dramatic works or circus?
Companies carrying out the activity of live performance producer that meet the following cumulative conditions: being responsible for the show, notably as employer of the artistic cast; and bearing the cost of creating the show. Associations are also eligible where they carry out a profit-making activity and are therefore subject to corporation tax under ordinary rules.
How much can be obtained with the tax credit for the costs of theatrical performances of dramatic works or circus?
A tax credit of 15% of eligible costs incurred up to 31 December 2024, capped at €750,000 per company per financial year. The rate rises to 30% for SMEs.
What should be checked before applying for the tax credit for the costs of theatrical performances of dramatic works or circus?
If final approval is not obtained within 36 months of provisional approval, the tax credit must be repaid. Check that the show meets all the criteria: creation costs mainly incurred in France, first run with new staging, at least 90% professional artists, at least six artists on stage with twenty rehearsal sessions each, and more than twenty dates over twelve months in at least two venues, at least half in France.
Official source
No official URL is available in our data for this grant.
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