Innovation Tax Credit (Crédit d'Impôt Innovation, CII)

France's Crédit d'Impôt Innovation (CII) sits under the same DGFiP framework as CIR, but it is aimed at SME innovation rather than formal research. It covers prototype conception and pilot installation for new products that are not yet on the market and are distinguished by technical performance, eco-design, ergonomics, or functionality. The scheme runs through 31 December 2027 and currently pays 20% of eligible spend, after the 2025 Finance Law reduced the rate from 30%. Eligibility follows the EU SME definition: fewer than 250 employees and either turnover at or below €50 million or assets at or below €43 million. The annual eligible-expense cap is €400,000, so the maximum credit is €80,000 in metropolitan France, with higher regional rates in overseas departments and different treatment in Corsica. The same Form 2069-A-SD is used, and expenses already claimed under CIR cannot be claimed again under CII. The best fit is an operating company building a first prototype or pilot line that still needs technical proving, not a mature product already on the market. Startups under two years old, JEI firms, and some distressed or restructured companies can ask for immediate reimbursement, which improves cash flow when the project is still pre-revenue. Companies that can show a genuine technical advance and keep the prototype boundary clean tend to get the most value from the credit.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.