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CIR : Research tax credit

Presentation of the scheme

CIR : Research tax credit

The Research Tax Credit (CIR) is a central tool of the policy favouring research and innovation. This tax benefit allows the growth of businesses competitiveness by favouring research and development. It is particularly adapted to the needs of SME and constitutes a reliable element of the innovative business financing plan.


All industrial, commercial or agricultural businesses as well as associations governed by the law of 1901 (under certain conditions).


The retained expenditures are mainly those concerning technological watch, human means of materials affected to the research, sub-contracted research, patents and their defence.


The CIR is a tax reduction composed of :
- one part in volume equal to 10% of the research and development expenditures engaged over one year ;
- one part in accretion equal to 40% of these same expenditures, engaged over the same year, less the average of the expenditures of the same nature from the previous two years.
The amount of the CIR is capped at € 10 M per business per year.


http://www.recherche.gouv.fr/cid20358/le-credit-d-impot-recherche-cir.html