🇫🇷 France
TAX CREDIT

Cinema Tax Credit

Crédit d'Impôt Cinéma
CNC (Centre national du cinéma et de l'image animée)
Last verified 3 Apr 2026 · 199 days ago
30%
Max public funding
50%
Sessions/year
3
Payment timing
12 months
Reliability
Good
Bankability
Bankable

Key questions

How much does Cinema Tax Credit pay?

Cinema Tax Credit pays 30% of eligible local spend in France. Public funding is limited to 50% of the budget. It is bankable, so lenders will typically cash-flow it.

Who is eligible for Cinema Tax Credit?

Cinema Tax Credit is open to feature films, TV series, documentaries, animation and short films. Eligible structures include official co-productions and service productions shooting in the territory. Projects must pass a cultural test. Films must be made primarily in French or regional languages (with exceptions), shot mainly in France, and contribute to French and European cinema development.

When is the next Cinema Tax Credit deadline?

The next Cinema Tax Credit deadline is 23 Mar 2027 (application deadline). The fund runs 3 sessions a year.

How do you apply for Cinema Tax Credit?

Applications for Cinema 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

↓ 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

23 Mar 2027Application deadline
Source: CNC (Centre national du cinéma et de l'image animée) · verified 3 Apr 2026