Innovation Tax Credit
Crédit d'impôt innovation (CII)
Status not published
Declared with the annual tax return. Scheme runs "jusqu'au 31 décembre 2027".
Rate in metropolitan France is 20% (cut from 30% by the loi de finances pour 2025). "Le montant des dépenses prises en compte dans le calcul du crédit d'impôt ne peut pas dépasser 400 000 €", i.e. a maximum credit of €80,000 per year in métropole. Overseas departments 60%; Corsica 40% (small) / 35% (medium).
Direction générale des finances publiques (DGFiP)
public · national
Deadline: annual_call — Declared with the annual tax return. Scheme runs "jusqu'au 31 décembre 2027".
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
- Turnover up to 50,000,000
- Stage: pre_seed, seed, series_a, growth
- Locally registered entity required
Reserved to SMEs within the EU definition. The official page does not describe the CII as a de minimis aid; it is granted under the EU State-aid framework for innovation aid to SMEs.
How to apply
- Identify eligible expenditure on the design of prototypes or pilot installations of a new product.
- Declare the expenses on the CIR/CII form (2069-A-SD) with the annual tax return.
- Offset against corporate tax; the unused balance is refundable for SMEs.
What you will need
- Formulaire n° 2069-A-SD (innovation section)
- Technical file justifying the novelty of the prototype/pilot installation
Source. https://entreprendre.service-public.gouv.fr/vosdroits/F35494 — checked 2026-08-14
"Le taux du crédit d'impôt innovation est de 20 %. […] Le montant des dépenses prises en compte dans le calcul du crédit d'impôt ne peut pas dépasser 400 000 €."