Tax decreaseIn effectCorporate taxNational

International tax credit: pay of non-European performers counted within 30% of the budget

Article 88 of the 2026 Finance Act changes the base of the international tax credit (Article 220 quaterdecies III of the General Tax Code). The French or European nationality condition no longer applies to performing artists, whose pay and social charges can now be counted whatever their nationality; the per-person limit now only applies to French or European nationals. These amounts are counted up to 30% of the work's production budget.

Measure originators

Amendment authorSER

Sylvie Robert

Socialiste, Écologiste et Républicain

Amendment authorINDEP

Laure Darcos

Les Indépendants - République et Territoires

Amendment authorRDSE

Nathalie Delattre

Rassemblement Démocratique et Social Européen

InitiatorLR

Cédric Vial

Les Républicains

Amendment authorCRCE

Jérémy Bacchi

Communiste Républicain Citoyen et Écologiste - Kanaky

Impact on public finances

No official estimate found for this measure.

Effective date

21 February 2026

Measure impact

Foreign productions shot in France can include the pay of non-European actors in the tax credit base, up to 30% of the production budget. Adopted in the Senate against the opinion of the finance committee and the Government.