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Research Tax Credit (Crédit d'Impôt Recherche, CIR)

Research Tax Credit (Crédit d'Impôt Recherche, CIR)

Offers French companies tax support that lowers the cost of qualifying innovation activity.

The Crédit d'Impôt Recherche (CIR) is France's principal R&D tax incentive, available to industrial, commercial, and agricultural enterprises subject to standard taxation in France. The credit offsets corporate income tax (IS) or personal income tax (IR) by a percentage of qualifying research and development expenditure incurred during the calendar year. Eligible costs include asset depreciation,

French corporate tax credit offsetting 30% of qualifying R&D expenditure up to €100 million per year for any company conducting research in France.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.
Decision timeiTypical time from the deadline to the funder's decision.
Project durationiHow long the funded work is expected to run.
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.

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Last verified: 24 Jul 2026Source: www.impots.gouv.fr