Rapport d'évaluation des crédits d'impôt: 2023

The CNC's annual evaluation of France's film and audiovisual tax credits for 2023, submitted to the Government and Parliament, assesses the credits' effect on territorial attractiveness and economic spillovers. It compares 2023 with 2019, the last year before the COVID-19 crisis, and covers national totals, regional filming expenditure and jobs, animation, and video games. In 2023, national spending in France supported by the tax credits rose by 1,077 M€ compared with 2019, a 50% increase over four years. The delocalisation rate for fiction cinema was 13% in 2023, the same as in 2022, compared with 15% in 2019. In 2023, regional filming expenditure for fiction works benefiting from the credits reached 771 M€, up 66% from 463 M€ in 2019. Video game spending commitments in France under the video game tax credit grew from 70 M€ in 2016 to 256 M€ in 2023. The report also notes that in 2023, 25 competing schemes offered rates above France's 30%, eight more than in 2019.