Innovative Young Company (JEI) — Tax Exemption (Corporate Income Tax, CFE, Property Tax on Built Properties)
The Young Innovative Company (JEI) status is based on several conditions, including the company's age, size, independence, and level of R&D expenditure. Benefits may include employer social security contributions and, depending on the applicable scheme, certain local taxes or profits. The rules have recently changed; it is essential to verify the version of the legislation applicable to the year of creation and the relevant period before quantifying any benefits.
The status of Young Innovative Company (JEI) targets certain companies that dedicate a significant portion of their spending to research and development. Simply being a recently established or technologically advanced company is not enough: eligibility depends on legal criteria, and exemptions vary according to the company's creation date, the applicable regulations, and local regulations.
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
Companies meeting the legal criteria for a young innovative company, particularly in terms of R&D, size, independence and seniority.
Eligibility conditions
Check the criteria in effect on the relevant date, the R&D expenditure threshold, capital independence, and the rules applicable to tax and social security exemptions. Do not assume that all historical benefits remain available to newly established companies.
What the scheme covers
R&D expenses and eligible remuneration under the JEI legal framework, as well as any local taxes covered by a decision of the local authority.
Amount and funding terms
There is no fixed amount: the benefit depends on the eligible payroll, expenses, tax situation, and applicable exemptions. Local exemptions may also depend on a decision by the local authority.
How to apply
Have your accountant or tax advisor verify your eligibility based on your R&D expenses and the company's creation dates. Consult the official texts and guidelines and check separately for social security, tax, and local exemptions.
Timeline
Status and benefits must be reviewed for each financial year. The effective dates of reforms and local deliberations may alter the outcome.
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
- Ongoing
- Maximum amount
- €200,000
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
What is the amount or level of coverage?
There is no fixed amount: the benefit depends on the eligible payroll, expenses, tax situation, and applicable exemptions. Local exemptions may also depend on a decision by the local authority.
Who can benefit from it?
Companies meeting the legal criteria for a young innovative company, particularly in terms of R&D, size, independence and seniority.
How to check eligibility?
Check the criteria in effect on the relevant date, the R&D expenditure threshold, capital independence, and the rules applicable to tax and social security exemptions. Do not assume that all historical benefits remain available to newly established companies.
What steps should be taken?
Have your accountant or tax advisor verify your eligibility based on your R&D expenses and the company's creation dates. Consult the official texts and guidelines and check separately for social security, tax, and local exemptions.
Official source
No official URL is available in our data for this grant.
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