Research Tax Credit (CIR): Who Qualifies and What You Get
Learn how private companies in France can claim a tax credit for their research and development expenses through the CIR scheme.
The Research Tax Credit (CIR) is a tax relief mechanism designed to reward private companies for investing in research and development activities.
Who it's for
This scheme is available to private companies that engage in research and development (R&D) activities.
What you get
You can receive a tax credit based on a percentage of your total research and development expenses. This credit applies to costs up to a certain high limit of €100m.
What it costs you
To claim this, you must provide rigorous documentation. This includes keeping detailed records of the hours spent on research activities and maintaining thorough technical documentation to prove the nature of the work.
The catch to know
The tax authorities audit claims made under this scheme very aggressively. It is essential that your documentation is precise and can withstand close scrutiny.
How to apply
- Identify your qualifying R&D activities and expenses.
- Compile detailed technical and time-tracking documentation.
- Prepare your tax filing to include the credit claim.
- Visit the official portal for further guidance: https://www.enseignementsup-recherche.gouv.fr/