TAX REBATE FOR INTERNATIONAL PRODUCTIONS (TRIP)
40% TAX REBATE

I can be a support with France's Tax Rebate. Don't hesitate to contact me.

The TRIP supports non-French film and audiovisual projects that are entirely or partly produced in France. Eligible expenditure may represent up to 80% of the total production budget. To qualify, projects must pass a cultural test assessing European cultural elements in the story, as well as French and European locations, characters, source material, landmarks, creators, crew members, and the use of French technical facilities. Live-action fiction projects must include at least five days of shooting in France. VFX-intensive fiction projects may qualify under a dedicated cultural test that takes the specific nature of this type of production into account. VFX services are eligible when they are provided by a company established in France and relate to the digital processing of shots, including the addition of characters, set elements or objects participating in the action, or modifications to the rendering of a scene or the camera’s point of view.

Above-the-line expenditure :
The TRIP now includes certain above-the-line expenditure. The actual remuneration paid to non-European performers, including the related social security contributions, may be included in the eligible expenditure. For French and qualifying European performers, eligible remuneration remains limited to the minimum rates established by the applicable collective bargaining agreements. Under the current rules, British performers are still treated as European for this purpose. The total eligible remuneration of performers and the related social security contributions may not exceed 30% of the production budget. Eligibility for above-the-line expenditure does not require a minimum level of VFX expenditure. The €2 million VFX threshold applies only to eligibility for the increased 40% tax rebate rate.

I can help you to fill in the form, or you can contact Film france with details and link below.

Main concept

  • Tax rebate rate: 30% (40% for VFX-intensive projects means French VFX expenses are more than €2M.) and at least 15% of the shots undergo qualifying digital processing.
  • Minimum spend: €250,000 - Maximum eligible expenditure: 80% of the total production budget.
  • Above-the-line : actual remuneration of eligible non-European performers and related social security contributions, capped at 30% of the total production budget.
  • Rebate cap per project:
    • No annual cap
    • €30 million ($34 million)
    • Provisional agreement within 3 weeks


For more details, don't hesitate to contact me or to contact Film france or CNC :

CNC


CNC