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France Expands Film Tax Rebates to Boost VFX Spending

2/8/2026

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Summary

Story summary

France will broaden its tax incentive by including below-the-line costs in the 30% rebate, potentially rising to 40% for films with over €2 million in French VFX spending.
The reform follows lobbying by Netflix's Ted Sarandos and Paramount's David Ellison.
The France 2030 plan has invested in infrastructure and training, and the rebate is meant to maximize those efforts.
The measure awaits final approval from the European Commission.

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Story summary

France will broaden its tax incentive by including below-the-line costs in the 30% rebate, potentially rising to 40% for films with over €2 million in French VFX spending.
The reform follows lobbying by Netflix's Ted Sarandos and Paramount's David Ellison.
The France 2030 plan has invested in infrastructure and training, and the rebate is meant to maximize those efforts.
The measure awaits final approval from the European Commission.