The tax credit for theatrical performances of dramatic works supports performing arts companies through the production and distribution of works. It was extended to the circus field in 2024.

Device overview

What is the tax credit for theatrical performances of dramatic and circus works?

A tax credit is an amount deducted from the amount of taxes paid. Here, the tax credit concerns performing arts companies subject to corporate tax, including theatre and circus.

The tax credit aims to support the creation, operation and digitization of theatrical performances of dramatic and circus works and specifically targets the work of performing arts companies, regardless of their legal form (commercial companies, associations, etc.), promoting artistic employment.
(Art. 220 sexdecies of the General Tax Code)

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A question?

If you have any questions about the tax credit, please contact:

Ministry of Culture
Directorate-General for Artistic Creation
Delegation to theatre and associated arts
62 rue Beaubourg - 75003 Paris

CISV_Schéma d'obtention des agréments.pdf

pdf - 171 Ko

CISV_Temporalité du dispositif.pdf

pdf - 667 Ko

CISV_Exemple de la temporalité.pdf

pdf - 588 Ko

FAQ Crédit d'impôt spectacle vivant théâtre et cirque.pdf

pdf - 3 Mo