TAX CREDIT
Cinema Tax Credit
Crédit d'Impôt Cinéma
CNC (Centre national du cinéma et de l'image animée)
Last verified 3 Apr 2026 · 16 days ago
30%
Max public funding
50%
Sessions/year
3
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Rate conditions
↓ 20%Films made in foreign language for artistic reasons related to screenplay
Overview
Tax credit for French-initiated productions filmed primarily in France. The workhorse instrument of the French film industry.
Eligible formats
feature filmtv seriesdocumentaryanimationshort film
Eligibility
Films must be made primarily in French or regional languages (with exceptions), shot mainly in France, and contribute to French and European cinema development. Must obtain CNC approval before shooting begins.
● Co-production eligible● Service work eligible● Cultural test required● VFX eligible● Stackable
Stacks with
Upcoming deadlines
14 Jul 2026Application deadline
23 Mar 2027Application deadline
Source: CNC (Centre national du cinéma et de l'image animée) · verified 3 Apr 2026