TAX CREDIT
Audiovisual Tax Credit
Crédit d'Impôt Audiovisuel
CNC (Centre national du cinéma et de l'image animée)
Last verified 3 Apr 2026 · 16 days ago
25%
Max public funding
50%
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Rate conditions
↓ 10%Live performance adaptations
Overview
Tax credit for French TV fiction, animation and documentary productions. Flat 25% rate on qualifying French expenditures.
Eligible formats
feature filmtv seriesdocumentaryanimationshort film
Eligibility
Works must be in French or regional French languages, filmed primarily in France, benefit from CNC audiovisual production support, and meet minimum duration and cost requirements varying by genre
● Co-production eligible● Cultural test required● VFX eligible● Stackable
Stacks with
Upcoming deadlines
5 Sept 2026Application deadline
Source: CNC (Centre national du cinéma et de l'image animée) · verified 3 Apr 2026