Innovation Tax Credit (CII)
The metropolitan rate is 20% on a maximum base of €400,000. Separate rates exist in the French overseas departments and regions (DROM) and Corsica. Expenses already claimed under the Research Tax Credit (CIR) cannot be claimed a second time under the Innovation Tax Credit (CII); public subsidies related to the project are deducted from the base.
The innovation tax credit extends the Research Tax Credit (CIR) for certain expenses related to the design of new products. The product must not have been previously marketed and must offer superior performance, particularly in terms of technical, ergonomic, functional, or eco-design aspects. A simple service improvement is not sufficient.
Funded by Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
industrial, commercial or agricultural SMEs meeting the SME thresholds (less than 250 employees and turnover less than €50 million or balance sheet less than €43 million), subject to tax conditions.
Eligibility conditions
The project must involve the design of a prototype or pilot plant for a new, not yet commercially available product with superior performance. Production costs for the prototype are excluded.
What the scheme covers
The Innovation Tax Credit (CII) applies to SMEs that design prototypes or pilot plants for new products. In mainland France, the rate is 20% and the tax base is capped at €400,000; the scheme applies to expenses incurred up to December 31, 2027.
How to apply
Declare expenses on form 2069-A-SD with the income statement, according to the tax calendar applicable to corporate income tax or personal income tax. Keep the technical and accounting supporting documents.
Timeline
Eligible expenses must be incurred no later than December 31, 2027 according to the Service-Public fact sheet verified in February 2026.
Key facts
- Funder
- Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Open
- Maximum amount
- €400,000
- Automatically extracted — check the official source
- Funding rate
- 20%
- Automatically extracted — check the official source
- Closes
- 31 December 2027
- Geographic scope
- All of France
Official source
No official URL is available in our data for this grant.
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