France Expands Production Tax Incentives to Include Above-the-Line Costs

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In a significant move, France has approved adding above-the-line costs into its national production tax incentive program, according to Variety's Elsa Keslassy. This change is expected to have a major impact on the U.S. film industry. Additionally, Variety's Jazz Tangcay reports on the Variety Artisans Awards that were presented at the Santa Barbara Film Festival.

Why it matters

The expansion of France's production tax incentives to cover above-the-line costs, such as writer, director, and actor salaries, could make the country a more attractive filming location for major U.S. productions. This policy change could shift the global film production landscape. The Variety Artisans Awards also recognize the crucial contributions of behind-the-scenes talent in the film industry.

The details

France's national production tax incentive program previously only covered below-the-line costs, such as crew salaries and equipment. By now including above-the-line costs, the program becomes more competitive with incentives offered by other countries. This change is expected to draw more U.S. productions to film in France. Meanwhile, the Variety Artisans Awards at the Santa Barbara Film Festival honored the work of costume designers, editors, production designers, and visual effects artists.

• The policy change in France's production tax incentives was approved in February 2026.
• The Variety Artisans Awards were handed out at the Santa Barbara Film Festival on February 7, 2026.

What they’re saying

What’s next

The impact of France's expanded production tax incentives on U.S. film productions will likely become clearer in the coming months and years as more productions take advantage of the new policy.