As the US moves to introduce its first federal film and TV tax incentive, the global race to woo productions is heating up, with France upping the ante by strengthening its own rebate.
The European Commission has officially approved a major expansion of France’s Tax Rebate for International Productions (TRIP), clearing the way for the country to offer international film and TV projects a more competitive package of eligible costs.
The reform, approved by the French government in February 2026 following a concerted push from the French production sector and international players, officially received the green light from the European Commission in Brussels in late July.
Among the most significant changes to the bolstered rebate is the inclusion of salaries for non-EU actors, bringing a major portion of above-the-line expenditure within the scope of the incentive for the first time. Other costs, including accommodation expenses, will also qualify.
The TRIP offers a 30% rebate on eligible production expenditure in France, capped at €30m ($35m) per project. The rate rises to 40% for productions spending more than €2m ($2.3m) on eligible VFX work in France.
The government has also extended the TRIP until the end of 2028. Productions incurring eligible expenditure in 2026 will be able to benefit from the expanded incentive through rebates paid in 2027. Among the first high-profile projects set to benefit are HBO Max series The White Lotus and Warner Bros’ Ocean’s Eleven prequel starring Bradley Cooper and Margot Robbie, which has also been filming across Paris and the south of France.
Both are examples of the kind of star-driven international productions France is seeking to attract for substantial shoots under the enhanced incentive, rather than hosting shorter stretches of production.
The changes are designed to strengthen France’s position amid growing competition between European production hubs for large-scale international shoots, and encourage projects to base entire productions in the country rather than coming to France for individual episodes or select feature-film sequences.
France has long been a major global shooting destination, but has lost ground in recent years as international projects have gravitated towards more advantageous incentives in Italy, Spain and Eastern Europe. The reform is designed to help close that gap and bring larger-scale shoots – and a greater share of their production spend – back to France.
The competitive landscape is set to shift further following the introduction on Thursday (September 24) of bipartisan US legislation to create the country’s first federal film and TV production tax incentive, aimed at bringing productions and jobs back from overseas.
The Motion Picture, Television, and Entertainment Revitalisation Act proposes a 20% federal tax credit on qualifying US labour costs, rising to as much as 30% through a series of uplifts. Projects would need to spend at least $1m and carry out at least 75% of principal photography days in the US to qualify. Crucially, the federal credit could be stacked on top of existing state incentives, potentially strengthening the US offer just as France and other European production hubs like France bolster their own incentives to attract major international shoots.
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