INTIEAFrance · Tax credit for research and development (R&D)PolicyIn force

Tax credit for research and development (R&D)

The Tax credit for research and development (R&D) is a generic tax credit designed to support innovation funding. It concerns research and development (R&D) activities of companies, regardless of sector or size. Companies may benefit from the CIR by deducting it from their tax…

Last changed 1 year ago.

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Country / jurisdiction: France · Year: 2023 · Status: In force · Level: National · Type: Voluntary

The Tax credit for research and development (R&D) is a generic tax credit designed to support innovation funding. It concerns research and development (R&D) activities of companies, regardless of sector or size. Companies may benefit from the CIR by deducting it from their tax under certain conditions. Relevant expenditures apply to:

Basic research activity: experimental or theoretical research work to acquire new knowledge, with no particular application or use in view.

Applied research activity: research work to determine possible applications of basic research results.

Experimental development activity: systematic work based on knowledge gained from basic and applied research. The aim is to develop new products or processes, or to improve existing ones.

Official source: https://entreprendre.service-public.fr/vosdroits/F23533

Source

https://www.iea.org/policies/18064

Canonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.

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