Innovation Tax Credit
Credit d'impot innovation (CII)
Open continuously
No deadline — apply whenever you are ready.
Tax credit for SMEs on prototype and pilot-installation spend for new products, capped at EUR 400,000 of eligible expenditure per year. The rate has been changed by successive finance laws (30% then 20%); confirm the rate for the year concerned.
Direction generale des Finances publiques (Ministere de l'Economie)
public · national
Deadline: annual_call — Claimed annually with the corporate tax return, on the same form as the CIR.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Moderate — a form and supporting documents.
Who can apply
- Up to 250 employees
- medium enterprises
- R&D activity required
- Locally registered entity required
Reserved for EU-definition SMEs; applies to innovation (not research) spend.
How to apply
- Identify prototype and pilot expenditure for a new product
- File the CII section of form 2069-A-SD — link
What you will need
- Form 2069-A-SD
- Technical dossier describing the new product
Source. https://www.impots.gouv.fr/ — checked 2026-08-14 · not human-checked