Research Tax Credit
Credit d'impot recherche (CIR)
Open continuously
No deadline — apply whenever you are ready.
Tax credit on eligible R&D expenditure. The historic headline rate is 30% on the first EUR 100m of eligible spend and 5% above; rates and eligible cost categories have been amended by recent finance laws, so confirm the rate for the fiscal year concerned.
Direction generale des Finances publiques (Ministere de l'Economie)
public · national
Deadline: annual_call — Claimed annually with the corporate tax return (form 2069-A-SD).
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
- R&D activity required
- Locally registered entity required
Any company taxed on real profits carrying out R&D in France, regardless of age or size.
How to apply
- Document R&D projects and eligible expenditure during the year
- File form 2069-A-SD with the annual tax return — link
- Optional: request a rescrit fiscal from the tax authority or the ministry beforehand
What you will need
- Form 2069-A-SD
- Technical justification dossier per R&D project
- Timesheets and payroll evidence for research staff
Source. https://www.impots.gouv.fr/ — checked 2026-08-14 · not human-checked