Skip to content
Unclaimed
Discovery tool, not advice. Every figure is the published rule, not a decision on your case.
Tax credits

Research Tax Credit

Crédit d'impôt recherche (CIR)

Status

Status not published

Declared with the annual corporate tax return; no separate call.

Check with the funder
Amount
Not published

Métropole: "Le taux est de 30 % pour la partie des dépenses inférieure ou égale à 100 000 000 €" and "Le taux est de 5 % pour la partie des dépenses supérieure à 100 000 000 €". DOM: 50% up to €100M, 5% above. The 'forfait de fonctionnement' on personnel expenses was cut from 43% to 40% for expenses incurred from 15 February 2025 (BOFiP ACTU-2025-00105), which also removed patent costs, veille technologique and the young-doctor doubling from the base. No cap on the credit itself.

Funder

Direction générale des finances publiques (DGFiP)

public · national

Deadline: One call a year — Declared with the annual corporate tax return; no separate call.

Your odds
Not published

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.

Effort
moderate

Moderate — a form and supporting documents.

Who can apply

Open to companies taxed on their real profits (IS or IR), including certain exempt entities such as jeunes entreprises innovantes and companies in designated development zones. Not a de minimis aid.

How to apply

  1. Identify and document eligible R&D expenditure for the financial year.
  2. Complete form n° 2069-A-SD and file it with the tax return.
  3. If R&D spend is €10–100M or above €100M, also file form 2069-A-1-SD with details on doctorate-holding personnel.
  4. Offset the credit against corporate tax; SMEs may request immediate refund of the unused balance.

What you will need

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://entreprendre.service-public.gouv.fr/vosdroits/F23533

"Le taux est de 30 % pour la partie des dépenses inférieure ou égale à 100 000 000 € […] Le taux est de 5 % pour la partie des dépenses supérieure à 100 000 000 €"

Verified on 14 August 2026

Source: entreprendre.service-public.gouv.fr

Similar programmes

Innovation Tax Credit

Status not published

Direction générale des finances publiques (DGFiP)

Start-up Social Contribution Exemption

Open continuously

URSSAF

French video game tax credit

Open continuously

Centre national du cinéma et de l'image animée (CNC) and Direction générale des finances publiques

Young Growth Company Status

Open continuously

URSSAF / Direction generale des Finances publiques

Young Innovative Company status

Open continuously

État français (URSSAF / DGFiP)

Innov'up (Île-de-France innovation aid)

Open continuously

Région Île-de-France (operated with Bpifrance)

Paid, separate from Unclaimed

Want a human to review your application?

Involve Consulting can help — a paid expert-review service run by the same person behind Unclaimed, entirely separate from this free check. A flat fee, agreed up front; never a cut of what you receive.

Talk to Involve Consulting