CIR : Research tax 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.
Indicative figure, to be confirmed on the official site.
Prepare your application
The documents usually required. Tick them off as you go: your progress is saved.
Indicative list. Check exact documents on the official site.