Tax Rebate for International Productions (TRIP)

The Tax Rebate for International Productions (TRIP) concerns foreign-initiated films where all or part of the production takes place in France.
It is intended in particular for non-French productions that only carry out their shooting, special effects and/or post-production work in France. Fiction or animation cinematographic and audiovisual works are eligible. The Tax Rebate for International Productions (TRIP) is paid to the company established in France which carries out the executive production of the work.

The Tax Rebate for International Productions (TRIP) is granted by the CNC (French national centre for cinema and animated images), after works have been selected by a committee of experts, to the company that carries out the executive production of the work in France, on the basis of a scale of points validating the relationship of this work with French culture, heritage and territory.

It corresponds to 30% of some of the film’s expenses in France, and can reach a maximum of 30 million euros.

SINCE 1ST JANUARY 2020, A 10% BONUS HAS BEEN APPLICABLE UNDER SPECIFIC CONDITIONS AND BRINGS THE TAX REBATE RATE TO 40% FOR ALL ELIGIBLE EXPENSES

The 40% increased rate is applicable to works of fiction with strong visual effects that incur at least €2,000,000 of expenses on digital processing of shots in France. High-Visual-Effect fiction works are live-action works in which at least 15% of the shots, or an average of one and a half shots per minute, are digitally processed. Expenses on the production of digital visual effects include expenses on digital processing to add characters, set components or objects involved in the action or to modify the rendering of the scene or the camera’s perspective.