Tax Credit for Collaborative Research
The credit is calculated according to the rules of Article 244 quater B bis of the General Tax Code (CGI). The contract must in particular meet the legal conditions for collaboration; a business should not treat any subcontracted R&D service as falling under this scheme. The rate and caps must be checked in the CGI in force for the financial year.
The collaborative research tax credit (crédit d’impôt recherche collaborative, CICo) is separate from the standard research tax credit (CIR). It covers collaboration contracts meeting legal conditions, notably on the nature of the partners and how the research is conducted. The contract’s classification must be checked before work begins.
Funded by Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace
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Who can apply
Businesses entering into an eligible collaboration contract with a research and knowledge-dissemination organisation, as defined for tax purposes.
Eligibility conditions
The contract must meet the legal definition of collaborative research and be concluded before the work is committed, under the applicable conditions. Special filing obligations apply.
What the scheme covers
The CICo concerns costs invoiced under research collaboration contracts concluded with research and knowledge-dissemination organisations. The conditions of the CGI and the implementing decree must be met.
How to apply
Have the contract validated, keep the research file and claim the credit on the special return provided by the tax authorities.
Timeline
The provisions apply to costs invoiced under collaboration contracts concluded from 1 January 2022; check the law in force on the date of filing.
Key facts
- Funder
- Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace
- Type of funding
- Tax exemption
- Status
- Open
- Maximum amount
- €6,000,000
- Automatically extracted — check the official source
- Funding rate
- 50%
- Automatically extracted — check the official source
- Closes
- 31 December 2028
- Geographic scope
- All of France
Official source
No official URL is available in our data for this grant.
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