French Cinema and Moving Image Code

The total amount of aid granted for the production of a given feature film may not:1° Exceed 50% of the final production cost of this work and, in the case of an international co-production, 50% of the French participation;2° Have the effect of increasing the total amount of public financial aid to more than 50% of the final production cost of this work and, in the case of an international…

The President of the Centre national du cinéma et de l’image animée may grant exemptions from the 50% threshold for public financial aid, up to a maximum of 60%, for difficult or low-budget cinematographic works.A difficult work is a director’s first or second work. A low-budget work is one whose final cost is less than or equal to €1,250,000.

The limit provided for in article 211-21 is raised to 70% for difficult or low-budget cinematographic works that do not benefit from the tax credit for delegated production expenses for cinematographic works provided for inarticle 220 sexies of the General Tax Code.