Young Innovative Enterprise (Jeune Entreprise Innovante) (JEI / JEU / JEC / JEII)

Jeune Entreprise Innovante (JEI) is a French regulatory status — not a grant application — that entitles qualifying young SMEs to a package of tax and social-contribution exemptions. The status covers four sub-categories: JEI (general innovative young enterprise), JEU (university spin-out), JEC (high-growth young enterprise with 5–20% R&D spend), and JEII (impact-oriented innovation company). For JEI status, a company must be fewer than 8 years old (post-2023 creation rule), have R&D spending ≥ 20% of fiscally deductible charges, meet the EU SME definition, and be majority-owned by natural persons or other JEI/research entities with new activity only (not spin-offs from existing businesses). The main benefits are: property tax (taxe foncière) and business property tax (CFE) exemptions for up to 7 years (through 2028); URSSAF payroll-contribution exemptions on R&D personnel (administered by URSSAF, not DGFiP); and — only for companies created before 31 December 2023 — a profit-tax (IS/IR) exemption for the first profitable year. The profit-tax exoneration was sunsetted for new firms by the 2024 Finance Law.

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