France Film Tax Rebate (TRIP): 30-40% for International Productions

What Films Were Shot in France?

France has attracted major film and television productions with its 30-40% (TRIP) tax rebate. Notable productions filmed in France include Black Panther, Avengers: Age of Ultron, Baekdusan.

Avengers: Age of Ultron (2015): $250M Budget & $1.4B Box Office Breakdown

Black Panther (2018)Avengers: Age of Ultron (2015): $250M Budget & $1.4B Box Office Breakdown Baekdusan (2019)

How Does France's Film Tax Incentive Work?

France offers the Tax Rebate for International Productions (TRIP), one of Europe's most valuable film incentives. Administered by the Centre national du cinéma (CNC) through Film France, the TRIP provides a direct cash rebate on qualifying French expenditure with a generous VFX bonus.

Rebate Rates

The TRIP provides a 30% rebate on qualifying expenditure incurred in France, with a maximum of EUR 30 million per project. Productions spending more than EUR 2 million on VFX work in France qualify for an enhanced rate of 40% on all eligible expenditure, not just VFX costs.

2026 Changes

Starting in 2026, the salaries of non-EU actors are counted as eligible expenditure for the first time. Previously, above-the-line costs for non-European talent were excluded. This expansion makes the TRIP significantly more valuable for Hollywood productions with major international cast.

The program has been extended through the end of 2028.

Qualifying Expenditure

Below-the-line crew wages for work performed in France
Equipment rental and facility costs in France
Set construction, location fees, transport in France
Post-production and VFX work at French facilities
Non-EU actor salaries (new for 2026)
Hotel accommodation costs (new)

Why Productions Choose France

VFX excellence. France is home to world-class VFX facilities including MPC Paris, Mikros Animation, and BUF, making the 40% VFX uplift highly accessible.

Iconic locations. Paris, the French Riviera, châteaux of the Loire Valley, Alpine landscapes, and Mediterranean coastline provide unmatched European production value.

Technical expertise. French crews are highly experienced in both European art-house and large-scale international productions.