Crédit d'Impôt Recherche: Who Qualifies and What You Get
Learn how French companies can claim a tax credit for research and development expenses to support technological innovation.
The Crédit d'Impôt Recherche (CIR) is a tax incentive designed to encourage companies to invest in research and development.
Who it's for
This scheme is available to companies that conduct research and development activities within France.
What you get
You can receive a tax credit equal to 30% of your research and development expenses, up to a limit of €100M.
What it costs you
To claim this benefit, you must provide rigorous documentation. This includes maintaining detailed project logs and keeping precise records of the specific hours spent on research activities.
The catch to know
The tax authorities are very strict about what they classify as research. It can be difficult to prove that your work qualifies as genuine "innovation" rather than just standard coding or routine technical tasks.
How to apply
- Maintain detailed logs of all research hours and project activities.
- Ensure your research activities meet the official definition of innovation.
- Prepare your documentation to withstand a strict review by tax authorities.
- Visit the official portal for more information: https://www.enseignementsup-recherche.gouv.fr