The French government is considering creating a new tax on smartphones and tablets in a bid to raise millions to support the creation of digital cultural content inside France.

The proposal, handed to President Francois Hollande, outlines a 1% tax on the sale of Internet-compatible devices, targeting companies such as Google, Apple and Amazon.

The tax would yield about €86 million per year.

The revenue would help cultural industries create French content such as music, images and videos.

The proposal is part of France's "cultural exception," a policy that protects French cinema and music industries, and other creative sectors, against foreign - often American - competition.

The French government will meet leading figures of the cultural sector in the next few weeks before any decision is made.