Research Tax Credit
Crédit d'impôt recherche (CIR)
Status not published
Declared with the annual corporate tax return; no separate call.
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.
Direction générale des finances publiques (DGFiP)
public · national
Deadline: annual_call — Declared with the annual corporate tax return; no separate call.
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
- Stage: pre_seed, seed, series_a, growth
- R&D activity required
- Locally registered entity required
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
- Identify and document eligible R&D expenditure for the financial year.
- Complete form n° 2069-A-SD and file it with the tax return.
- If R&D spend is €10–100M or above €100M, also file form 2069-A-1-SD with details on doctorate-holding personnel.
- Offset the credit against corporate tax; SMEs may request immediate refund of the unused balance.
What you will need
- Formulaire n° 2069-A-SD
- Formulaire n° 2069-A-1-SD (if applicable)
- Technical and financial justification file for the R&D works
Source. https://entreprendre.service-public.gouv.fr/vosdroits/F23533 — checked 2026-08-14
"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 €"