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Crédit d'Impôt Recherche (CIR)
Direction générale des Finances publiques — France · France
Status today · checked 21 days ago
A standing tax credit claimed with your annual tax return, not a call with a deadline. Several expense categories were removed in the 2025-2026 reforms.
A standing tax credit claimed with your annual tax return, not a call with a deadline. Several expense categories were removed in the 2025-2026 reforms.
What you get
30% of qualifying research spend up to €100M, and 5% on the portion above. 50% in the overseas départements below the €100M threshold. SMEs in the EU sense are refunded their CIR claim immediately; other companies offset it against tax and are refunded any unused part after three years.
Who it is for
Industrial, commercial or agricultural companies taxed on actual profits, or exempt, that incur research spending.
The catch
The base shrank recently: patent and plant-variety costs, technology-watch spending and the 'jeune docteur' regime no longer qualify, and the operating-cost rate dropped from 43% to 40%. Guides written before that overstate what you can claim.
Official source: https://www.economie.gouv.fr/entreprises/trouver-des-aides-et-des-financements/les-aides-et-financements-pour-developper-son-entreprise/votre-entreprise-peut-elle-beneficier-du
Verified: 2026-09-14
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