← All grants
CIR — Research tax credit
BusinessDedicated calculatorRecurringTax credit
Tax credit covering 30% of research and development spending.
In detail
The research tax credit supports companies incurring R&D expenses. It equals 30% of eligible spending up to €100M (5% above), with no overall cap, and is open to all companies taxed on actual profits regardless of size. It is declared with the tax return.
Eligibility conditions
Any company taxed on actual profits (corporate or income tax) carrying out eligible research expenses. Scientific and financial justification of the work required.
How to get it
- Identify and quantify eligible R&D expenses
- Build the supporting file (technical and financial)
- Complete form 2069-A-SD with the tax return
- Offset or request reimbursement of the credit
Combining with other grants
Combinable with the CII and the JEI status. A single expense can't be counted twice across two tax credits.
Stacks with
CII — Innovation tax credit
Indicative — confirm on the official site.
Similar grants
OPCO funding (training & work-study)
Your OPCO funds all or part of your training, apprenticeships and work-study contracts depending on your branch and headcount.
Coverage varies by branch, headcount and scheme
+
CII — Innovation tax credit
Tax credit for SMEs designing new products.
20% of spending, €400,000/year cap (up to €80,000)
+
Apprentice hiring aid
Financial aid to employers for the first year of an apprenticeship contract.
From €5,000 to €6,000 in the first year by company size and profile
+