TAX CREDIT
C2I — International Tax Credit
Crédit d'Impôt International
CNC (Centre national du cinéma et de l'image animée)
Last verified 3 Apr 2026 · 16 days ago
20–40%
Cap per project
€30M
Min qualifying spend
€250K
Max public funding
80%
Sessions/year
4
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Rate conditions
↑ 40%Fiction works with significant visual effects where French digital VFX spend exceeds €2,000,000
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
feature filmtv seriesanimationshort film
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.
● Service work eligible● Cultural test required● VFX eligible
Upcoming deadlines
16 Jun 2026Application deadline
5 Aug 2026Application deadline
27 Sept 2026Application deadline
Source: CNC (Centre national du cinéma et de l'image animée) · verified 3 Apr 2026