Young Innovative Company status
Statut Jeune entreprise innovante (JEI)
Open continuously
No deadline — apply whenever you are ready.
Not a cash grant. Employer social-contribution exemption on the pay of R&D staff, capped at 4.5 SMIC per person and at 5 times the annual social security ceiling per establishment per year, for 7 years from creation. The corporate income tax exemption (100% on the first profitable year, 50% on the second) NO LONGER applies to companies created from 1 January 2024. Local tax (CFE / taxe foncière) exemptions remain for companies created up to 31 December 2028 and are capped by the de minimis regulation (€300,000 over a rolling 3 years).
État français (URSSAF / DGFiP)
public · national
Deadline: rolling — Self-assessed status applied each year; an optional rescrit may be requested from the tax administration.
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.
This is de minimis aid. It counts against the €300,000 ceiling that applies to your company across a rolling three years in this member state (Commission Regulation (EU) 2023/2831). If a new award would take you over, Article 3(7) disqualifies that award in full rather than reducing it — so check your headroom before you apply, not after.
Who can apply
- Under 8 years old
- Up to 250 employees
- Turnover up to 50,000,000
- Sectors: deeptech, any
- Stage: pre_seed, seed, series_a
- R&D activity required
- Locally registered entity required
Company created less than 8 years ago, R&D spend at least 20% of deductible charges (raised from 15% by the 2024/2025 reforms), independent ownership. Reform position as at August 2026: IS exemption withdrawn for companies created from 1 January 2024; social-contribution exemption on R&D staff retained; local tax exemptions available for companies created up to 31 December 2028 and capped by de minimis (€300,000 / 3 years).
How to apply
- Check the company meets the JEI criteria for the financial year, including the R&D expenditure share of total charges.
- Optionally request a rescrit fiscal from the tax administration to confirm the status.
- Apply the social-contribution exemption directly in the monthly DSN filings to URSSAF.
- Claim the local tax exemptions where the local authority has voted them.
What you will need
- Evidence that R&D expenditure represents at least the required share of deductible charges
- Capital ownership structure evidence
- Rescrit fiscal request (if applicable)
Source. https://bpifrance-creation.fr/encyclopedie/aides-a-creation-a-reprise-dentreprise/aides-a-linnovation/jei-jeune-entreprise — checked 2026-08-14
"Cet avantage fiscal concerne les entreprises créées jusqu'au 31 décembre 2028. Cette exonération est limitée par la réglementation de minimis"