C2I — International Tax Credit
Key questions
How much does C2I — International Tax Credit pay?
C2I — International Tax Credit pays 20–40% of eligible local spend in France, capped at €30M per project. Minimum qualifying spend is €250K. Public funding is limited to 80% of the budget. It is bankable, so lenders will typically cash-flow it.
Who is eligible for C2I — International Tax Credit?
C2I — International Tax Credit is open to feature films, TV series, animation and short films. Eligible structures include service productions shooting in the territory. Projects must pass a cultural test.
When is the next C2I — International Tax Credit deadline?
C2I — International Tax Credit runs 4 application sessions a year; the next date has not been published yet.
How do you apply for C2I — International Tax Credit?
Applications for C2I — International Tax Credit go to CNC (Centre national du cinéma et de l'image animée) through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 3 Apr 2026.
Rate conditions
Overview
The underlying tax instrument that the TRIP cash rebate is built on. Same rates and rules — different identity depending on the audience (domestic tax terminology vs international marketing).
Eligible formats
Eligibility
Works must not benefit from CNC production aid, have minimum €250,000 eligible spend (or 50% of budget if under €500,000), include 5+ shooting days in France for fiction (except VFX-heavy works), and meet cultural connection criteria through point-based assessment.