Research Tax Credit
The purpose of the research tax credit (CIR) is to encourage innovation and competitiveness of companies.
Thanks to this tax credit, companies can invest in research and development and then obtain reimbursement for part of their expenses.
The CIR is a measure to support companies’ R&D activities, without any restrictions on sector or size. Companies that incur expenses in fundamental research and experimental development can benefit from it by deducting part of the sums invested from their taxes, under certain conditions.
The rate of the CIR varies according to the amount invested.
The CIR has many advantages. It can allow :
– Reduce R&D costs;
– To inscribe the R&D approaches in the duration;
– Increase the company’s equity capital;
– Benefit from a tax reduction by public subsidy;
– Recruit young doctors on permanent contracts.
who is it for?
The CIR concerns industrial, agricultural, commercial and craft companies, provided that they are subject to corporate income tax or income tax.
It can benefit all types of companies, whatever the sector: it applies to agritech as well as to regtech, via adtech, fintech or medtech. Not forgetting deeptech, of course.
Legal status and size do not play a role in a company’s eligibility. The CIR does not only benefit startups: companies can benefit from it throughout their development.
But this does not mean that it is an open bar. The basic condition for accessing the CIR is to incur expenses in research and development within the European Economic Area (with the exception of expenses dedicated to technology watch or patent defense).
You want to know more and benefit from the CIR? Do not hesitate to go to the Service Public website to find out more!
See notice and eligibility criteria (in French)
Fill in this form (in French)