Tax Rebate for International Production (TRIP / C2I)
France's TRIP rebates 30% of eligible French spend for foreign productions, paid through the French services company. When French-incurred VFX tops €2M, the rate jumps to 40% on all eligible spend — not just the VFX. Capped at €30M per project, you must pass a CNC cultural test, and minimum eligible French spend is €250,000.
How the program works
- • 30% of eligible French spend
- • +10% — VFX-enhanced 40% rate: When French-incurred VFX exceeds €2M, the whole rebate rises to 40% of eligible spend.
- Max effective rate: 40%
- • Minimum qualified spend: €250,000
- • Eligible French spend ≥ €250,000 (or ≥50% of budget when the budget is under €500,000); must pass the CNC cultural test.
- • The 40% rate is not additive to VFX alone — once French VFX exceeds €2M, 40% applies to all eligible spend.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a refundable credit. The state pays out the amount above your tax liability as a cash refund, so you don't need in-state tax to benefit.
€30M credit cap per project; the scheme is set in the annual finance law and currently runs through end-2028.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.