Tax Credit for Craft and Art Trades (CIMA)
This is a tax credit, not aid paid in advance. Costs must be documented and declared on the appropriate tax form. The amount should not be estimated without checking the rate and cap applicable to the financial year concerned.
This tax scheme concerns a precise scope of businesses and costs linked to craft trades (métiers d’art). The catalogue mentions an expenditure period running until 31 December 2026; this deadline and the applicable rules must be checked against the tax texts in force before taking any steps.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Businesses in the legal categories linked to craft trades or heritage restoration, subject to the exact criteria of the General Tax Code (CGI).
Eligibility conditions
The criteria may relate in particular to the share of the payroll devoted to craft trades or to heritage restoration activity. Check the conditions in the tax text applicable to the financial year.
What the scheme covers
The craft trades tax credit targets certain businesses employing craft professionals or carrying out heritage restoration work. The rules and filing timetable must be checked on the official tax page.
How to apply
Claim the credit on the dedicated tax form and attach it to the profit return or the balance statement, depending on the tax regime.
Timeline
The catalogue gives 31 December 2026 as the end date for eligible costs; check this against the legislation applicable to the period declared.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Maximum amount
- €30,000
- Automatically extracted — check the official source
- Funding rate
- 10%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Official source
No official URL is available in our data for this grant.
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