Tax Rebate for International Productions (TRIP)
France is one of the most competitive territories in the world for visual effects and post-production — not just for its talent and infrastructure, but for a powerful financial incentive: the TRIP (Tax Rebate for International Productions). Managed by the CNC (Centre National du Cinéma et de l’image animée) and promoted by Film France, the TRIP allows international productions to recover a significant portion of their French expenditures. At Dusk VFX, we help you access it seamlessly.
How much can you get back?
- 30% rebate on all eligible French expenditures
- 40% rebate if your French VFX spend exceeds €2 million — the bonus then applies to all eligible expenses, including live-action costs
- Capped at €30M per project (i.e. up to €100M in eligible expenditures)
- No annual funding cap — the scheme is open year-round
Is your project eligible?
Your production qualifies for the TRIP if it meets the following criteria:
- It is a scripted fiction work — feature film, TV series, animation, VFX, short film, TV special or web series (documentaries, commercials and reality TV are not eligible)
- It spends a minimum of €250,000 in eligible French expenditures (or at least 50% of its total production budget)
- For live-action productions: at least 5 shooting days in France
- It passes a CNC cultural test specific to its genre (live action, animation or VFX)
VFX-only projects (no shoot in France)
No cameras needed in France. VFX-only projects are fully eligible provided:
- At least 15% of shots (or an average of 1.5 shots per minute) are digitally processed
- More than 50% of French spend is dedicated to VFX/post-production
The VFX Bonus: how to reach 40%
The 10% bonus is triggered when your VFX-related French expenditures exceed €2M. Once that threshold is crossed, the 40% rate applies to your entire eligible spend — not just the VFX portion.
Eligible VFX expenses include all digital processing of shots carried out by a French-based service provider, covering: character and creature work, environment extensions, set modifications, camera perspective changes, and all compositing.
This is where partnering with Dusk VFX makes a direct financial impact: every euro spent on your VFX with us counts toward that threshold.
What expenses are eligible?
- Salaries and wages for French or EU writers, directors, production staff and actors (up to collective bargaining minimums), including social contributions
- Expenditures to specialized companies for technical goods and services
- Transportation, travel and catering
- Depreciation expenses
How does it work in practice?
The TRIP is granted by the CNC to a French Production Services Company (PSC) — which can be a VFX studio or a dedicated production entity. This company acts as your local partner, responsible for:
- Submitting the application file to the CNC
- Managing the artistic and technical delivery of your project in France
- Receiving the rebate through their annual tax return
Provisional qualification is typically granted within one month of submission. If the rebate exceeds corporate income tax due, the French State pays the difference directly.
Why Dusk VFX?
We’ve built our studio around the TRIP. Working with us means:
- Maximizing your eligible spend — our full VFX pipeline is TRIP-compliant
- Triggering the 40% bonus — we help you structure your budget to cross the €2M VFX threshold
- End-to-end support — from CNC application to final delivery, our team handles the administrative process so you can focus on the creative
Ready to get started?
Contact our team to find out how the TRIP applies to your project and how Dusk VFX can help you make the most of it.
For full official details, visit Film France – CNC