Research Tax Credit (CIR)
In mainland France, the rate is 30% for research expenditures up to €100 million, then 5% for expenditures exceeding that amount. In the overseas departments, the rate indicated by Service-Public is 50% for expenditures up to €100 million, then 5%. Public subsidies received for projects are deducted from the tax base.
The research tax credit applies to companies taxed under an actual profit regime that incur eligible R&D expenses. The scientific qualification of the work and the traceability of expenses are crucial: software development or a commercial innovation is not sufficient without demonstrable scientific or technical uncertainty.
Funded by Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace
Run a personalised scan to identify the public grants and funding your company may be able to access.
Who can apply
Industrial, commercial or agricultural companies subject to an actual tax regime, subject to the exclusion rules provided for by the CGI.
Eligibility conditions
The work must fall under the umbrella of basic research, applied research, or experimental development. The scientific or technical challenges, the work carried out, the personnel involved, and the expenses incurred must be documented.
What the scheme covers
The Research Tax Credit (CIR) supports expenditure on basic, applied, and experimental research. The general rate is 30% in mainland France up to €100 million of expenditure and 50% in the overseas departments, subject to conditions.
How to apply
Declare expenses on form 2069-A-SD and keep the scientific and financial file. Check the deadlines according to the tax regime and request a ruling if you have any doubt about eligibility.
Timeline
The calculation is done per calendar year, regardless of the closing date of the financial year.
Key facts
- Funder
- Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 30%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Official source
No official URL is available in our data for this grant.
Other grants of type “tax exemption”
ACRE: who can benefit from the exemption?
Ministère du Travail et des Solidarités, URSSAF
Innovation tax credit (ITC): rates, expenses and declaration
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
Up to €400,000
Craft trades tax credit (crédit d’impôt métiers d’art): check eligibility before filing
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €30,000
Other grants from Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace
Rental value reduction for certain research buildings: check the local resolution
Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace
CIFRE (industrial agreements for training through research)
Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace
Up to €14,000
Related needs and funding
Competitive calls for projects
Ecological transition and CSR
Capital and investment funds
Support and acceleration
Diagnostics and audits
Takeover and transfer
Discover the funding that fits your company
Check your eligibility for public grants
This scheme is only one of the grants your company may be able to access. Run a personalised scan to identify the funding opportunities that match your activity, location and project.
See the opportunities identified by the scan, then access your personalised report.