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Financement et Crédit d'impôt

The research and development tax credit (in French CIR : Crédit Impot Recherche)) is a measure taken by the Minister of Higher Education and Research (MESR) to promote research and development (R&D) activities in companies.

The CIR is equivalent to:

  • 30% of R&D expenses for a first round up to 100 M€. Above this threshold, the rate of tax credit goes to 5% of R&D expenses.
  • For companies who ask to benefit for the first time, the rate of 30% is carried to 40% the year the first year of use and to 35% the second year.

 

> Who can benefit?

All industrial, commercial or agricultural enterprises as well as associations governed by the 1901 law (under certain restrictions).
 

> What are the eligible expenses?

Expenses relating to R&D projects: personnel and material means used for the project, subcontracted R&D work. The CIR also helps with the patents and their defense, the technological watch and some expenses relative to the standardization.
 

How to recover your research and development tax credit?

Download the CIE Guide 2014 - MESR on the right

ITAI - CTI - CRT - COFRAC - CIR - INSTITUT CARNOT