France TRIP Tax Rebate for International Productions

Charles HirschhornBy Charles HirschhornSeptember 14, 20264 min readLast verified September 14, 2026

Quick answer

The Tax Rebate for International Productions (TRIP) pays 30% of qualifying expenditure in France on foreign scripted fiction and animation, rising to 40% when French VFX spend exceeds €2 million. The rebate is capped at €30 million per project, which corresponds to €100 million of eligible spend. Projects need at least €250,000 of French spend or 50% of the budget, a cultural test pass, and five shooting days in France for live action.

On this page
  1. What TRIP covers and what it pays
  2. The math at three sizes
  3. Getting through the process
  4. Things that go wrong
  5. Co-productions and the French-qualified route
  6. France compared with its neighbors

Program at a glance

Program
Tax Rebate for International Productions (TRIP)
Incentive type
Refundable tax credit
Base rate
30% of qualified spend
Uplifts
40% rebate for projects that qualify for the VFX bonus, which requires more than €2 million of VFX expenses in France.
Headline range
30% to 40%
Minimum spend
€250,000
Per-project cap
€30,000,000
Annual program cap
None
Qualifying spend
Qualifying expenditures incurred in France, pre-tax: salaries, technical services, transportation, catering, and depreciation. Cap of €30 million of rebate per project, equivalent to €100 million of eligible spend.
Resident labor rules
The cultural test for each genre (live action, animation, VFX) scores elements tied to French culture, heritage, and territory, including French and European participation. Live action projects must shoot at least five days in France.
How to apply
Work through a French production services company. The project is assessed against the CNC cultural test for its genre, and the rebate is claimed at the end of each fiscal year on expenditure incurred in France. Film France, a department of the CNC, is the first point of contact.

Last verified September 14, 2026 against the sources listed below. Programs change with each legislative session, so confirm with the film office before you lock a budget. This is general information, not tax advice.

TRIP is France's incentive for productions that don't qualify as French. It suits a US or UK production shooting on location in Paris or Marseille, or sending animation or VFX work to a French studio. French and official co-productions use separate CNC support, which is covered at the end of this page.

What TRIP covers and what it pays

ItemTRIP rule
Base rebate30% of qualifying expenditure in France
VFX bonus40% when French VFX spend exceeds €2 million
Cap€30 million per project (about €100 million of eligible spend)
Minimum spend€250,000 in France, or 50% of the total budget
Shooting daysAt least 5 in France for live action
Eligible formatsScripted fiction, live action or animation: features, TV, web, VR, shorts
Cultural testA separate test for live action, animation, and VFX

Eligible expenses are counted before tax and include salaries, technical services, transportation, catering, and depreciation. There's no annual cap on the program listed by Film France, so projects aren't competing for a fixed pot.

The math at three sizes

A €1,000,000 live action shoot, all of it qualifying French spend, with seven days of photography in Paris:

  • Minimum spend: €1,000,000 is over €250,000
  • Shooting days: 7 is over 5
  • Rebate: €1,000,000 x 0.30 = €300,000

A €5,000,000 French spend that includes €2,500,000 of VFX at a Paris facility:

  • VFX spend: €2,500,000 is over the €2,000,000 bonus line
  • Rebate: €5,000,000 x 0.40 = €2,000,000

A big series spending €110,000,000 in France without the VFX bonus would work out to €33,000,000 at 30%, but the cap cuts it to €30,000,000. Any project likely to spend more than €100 million in France should model the cap before promising a number to the studio.

The VFX bonus line sits at €2 million, and it's easy to miss by a little. If French VFX is forecast at €1.9 million, moving a sequence or two of cleanup from another vendor to the French house can add ten points on the entire French spend. Have the VFX supervisor and the production accountant look at the split together.

Getting through the process

  1. Hire a French production services company. It holds the claim and books the French spend.
  2. Score the project against the cultural test for its genre. The tests reward elements related to French culture, heritage, and territory, so French settings, locations, and subject matter all count toward a pass. The cultural test glossary entry and our guide to qualifying for international incentives explain how these points systems usually work.
  3. Plan at least five shooting days in France for live action, and keep that count in the shooting schedule even if weather or cast availability shifts days around.
  4. Track French qualifying expenses by fiscal year. The rebate is claimed at the end of each fiscal year.

Film France, a department of the CNC, is the one-stop shop for foreign productions preparing to film in France, and the place to ask when a cultural test question doesn't have an obvious answer.

Things that go wrong

Pre-tax counting catches budgets built on VAT-inclusive quotes. Rebuild the French section of the budget on pre-tax figures before you estimate the rebate.

The five-day minimum is easy to lose when the schedule compresses. If France is a two-day stop on a European tour, the project won't qualify however much it spends.

Unscripted shows and documentaries are outside TRIP. A factual series about French cuisine needs another route.

Co-productions and the French-qualified route

France has co-production agreements with 61 countries, plus the European Convention on Cinematographic Co-production. A film that qualifies as French through the CNC's point scales can access the domestic system: automatic support linked to box office and TV sales, SOFICA equity funds, and broadcaster investment obligations. That route runs through a French co-producer and a co-production treaty, and it means a different finance plan from a TRIP service deal.

France compared with its neighbors

Spain pays 30% on the first €1 million of spend and 25% after that, with a €20 million cap and a €1 million minimum. Italy offers 40% on eligible costs through an Italian executive producer, limited to €20 million per company per year. Germany gives 30% grants but ran out of 2026 funds in August. Belgium and the United Kingdom are the usual alternatives for productions based in northern France. Compare them all on the incentives hub, or read about why productions shoot overseas.

Frequently asked questions

What is the minimum spend for the French TRIP rebate?

Film France lists €250,000 of qualifying spend in France or at least 50% of the total production budget. Live action projects also need at least five shooting days in France.

How do you get 40% in France?

Spend more than €2 million on VFX in France. Projects that qualify for the VFX bonus receive a 40% rebate on qualifying French expenditure instead of 30%.

Does TRIP apply to documentaries?

TRIP is for scripted fiction, live action or animation, in formats including feature films, TV, web, VR, and short films. Documentaries and unscripted formats are outside it.

Is there an annual cap on TRIP?

Film France lists no annual funding cap. The limit is per project: €30 million of rebate, which is 30% of €100 million of eligible spend.

Sources

Check a budget against incentive programs

Storiara's Funding module compares your budget and shooting locations with the incentive programs in its list and estimates what each could be worth. Confirm the final numbers with the film office.

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Charles Hirschhorn

Charles Hirschhorn

Financial Lead, Storiara

Financial strategist with deep experience in media and technology. Ensures Storiara's financial health while supporting our mission to transform film production.