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

France's Crédit d'Impôt Recherche (CIR) sits under the Direction générale des Finances publiques (DGFiP) as the country's main R&D tax credit. It serves industrial, commercial, and agricultural enterprises taxed in France, and it also reaches certain tax-exempt entities such as JEI status companies and businesses in designated zones. The core incentive is straightforward: 30% of qualifying research spend up to €100 million, then 5% above that threshold, with a higher 50% rate in overseas departments. Claims follow the annual tax cycle, with Form 2069-A-SD filed alongside the return. Unused credit can roll forward for three years, and some young companies, JEI firms, or restructuring cases can ask for immediate reimbursement. The eligible base includes research payroll, depreciation, subcontracted research, and other qualifying operating costs, although the 2025 changes removed several expense categories and lowered the operating-expense uplift from 43% to 40%. CIR works best for companies that can defend real R&D activity with disciplined accounting and technical files. It is most valuable where a business already spends heavily on research staff, equipment, and outside labs, because public subsidies reduce the base and the return depends on precise cost allocation. For firms with French taxable activity, it is the central national route for turning research spend into tax relief.

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