France Creative Industries Tax Guide

French tax incentives for the creative industries. The guide covers: the Crédit d'Impôt Cinéma et Audiovisuel — a tax credit of 30% of the eligible production costs for French and foreign films and TV series produced in France; the costs eligible include: the salaries of the creative team (up to €1 million per person per project), the technical costs (studio, equipment, post-production), the costs of the shooting in France (including the transport, accommodation, and catering for the crew); the tax credit is capped at 30% of the total budget; the "agrément" (certificate) from the CNC (Centre National du Cinéma et de l'Image Animée) is required; the Crédit d'Impôt International — a tax credit of 30% for international productions (films and TV series) that are shot in France; the same rules apply as for the national credit, but the international credit requires a minimum of 5 days of shooting in France; the total eligible costs are capped at €30 million per project; the Crédit d'Impôt Jeu Vidéo — a tax credit of 30% of the eligible costs for the development of video games in France; the eligible costs include: the salaries of the creative team (developers, artists, designers, testers), the direct development costs (software, hardware, licences), the subcontracting costs (up to €2 million per project); the tax credit is capped at €6 million per project per year; the game must be "culturally French" (the "agrément" from the CNC is required — the game must demonstrate a French cultural identity or a contribution to the French video game industry); the statut d'artiste-auteur — the specific tax regime for artists (writers, composers, visual artists, photographers): the income is taxed as BNC (bénéfices non commerciaux) — the artist can deduct the actual professional expenses (the "régime réel") or use the micro-BNC regime (a 34% standard deduction, capped at €77,700 of annual income); the artist can also choose the "prélèvement libératoire" (a flat-rate withholding on income) for certain types of income (the "droits d'auteur" — copyright income); the social charges for artists (the "cotisations sociales des artistes-auteurs") are managed by the Maison des Artistes (for visual artists) and the AGESSA (for writers and authors); the artist's income below approximately €4,600 is exempt from social charges; the intermittent du spectacle — the specific regime for performing artists (the "intermittents du spectacle"): the intermittent status gives access to the unemployment benefit system under specific conditions (the "annexes 8 and 10" of the Convention Unédic); the employer must pay the "cotisations spécifiques" (the specific contributions for the intermittent regime).

France has one of the most generous tax credit systems for the creative industries in Europe. All amounts in Euros (EUR). For related reading, see our Corporate Tax Guide → and Starting a Business Guide →.

Film and TV Tax Credit (Crédit d'Impôt Cinéma/Audiovisuel)

30% credit: The Crédit d'Impôt Cinéma et Audiovisuel is 30% of eligible costs for French and foreign productions shot in France. The credit is capped at 30% of the total budget. The minimum budget is €1 million for films and €250,000 for TV productions. The CNC must issue the "agrément" before the start of the production. The credit can be carried forward 3 years or refunded after 3 years.

Artist Income (Artistes-Auteurs)

Tax regime: Artists (écrivains, compositeurs, artistes visuels, photographes) are taxed under the BNC regime. The artist can choose between the micro-BNC (34% deduction, capped at €77,700 of annual income) and the réel regime (actual expenses). The copyright income (droits d'auteur) is subject to a 10% withholding tax (the "prélèvement à la source" at 10% for the IR, plus the 17.2% social charges at source). The artist can request a reduced rate if the income is low.

For the CNC application procedures and the agrément requirements, see the CNC website (cnc.fr). For the intermittent du spectacle rules, see our Hiring Employees Guide →.