Collaborative research tax credit (CICo) 2026: conditions and rates

Quick answer. The collaborative research tax credit (CICo) refunds 40% of the expenses a company entrusts to an approved research organisation under a collaboration contract, raised to 50% for SMEs under the EU definition, within an annual cap of €6 million of expenses. Set out in Article 244 quater B bis of the French tax code, it was extended through 31 December 2028 by the 2026 Finance Law. It cannot be combined with the R&D tax credit (CIR) on the same expense.

Many directors discover the CICo when setting up a project with a public laboratory, and wrongly assume it is just a variant of the R&D tax credit. The CICo is a standalone scheme, created by the 2022 Finance Law to encourage genuine collaborations between companies and research organisations.

One point needed clarifying for 2026: the CICo was initially due to expire on 31 December 2025. Article 37 of the 2026 Finance Law (Law no. 2026-103 of 19 February 2026) extended it to collaboration contracts concluded through 31 December 2028, retroactively to 1 January 2026. In other words, there is no gap: a contract signed in early 2026 does qualify.

At Hayot Expertise, as a chartered accountant registered with the French Institute, we regularly secure the scope of these expenses for innovative SMEs. The boundary with the CIR is the question that comes up most often.

The CICo applies to expenses invoiced to the company by an approved research and knowledge-dissemination organisation, under a research collaboration contract. The logic is one of partnership: the company and the organisation jointly design and run a research project and contractually share the results.

The difference from the R&D tax credit lies in the nature of the relationship. The CIR covers research carried out in-house by the company or subcontracted to approved providers. The CICo requires a genuine collaboration with a public or equivalent research organisation, not a mere commissioned service. We set out the CIR's own rules in our dedicated guide; this article focuses on partnered research.

This distinction is not just wording: the same expense cannot give rise to both the CIR and the CICo. The right scheme must therefore be chosen when the project is structured.

The credit requires several cumulative conditions:

1. A collaboration contract must be concluded before the research work begins. A contract signed after the project starts closes off the scheme.
2. The partner must be a research and knowledge-dissemination organisation approved by the ministry of research.
3. The contract must provide for a division of work and sharing of results between the parties, and the organisation's right to publish its own findings.
4. There must be no relationship of dependence between the company and the research organisation.
5. The expenses invoiced by the organisation cannot exceed 90% of the total expenses incurred for the project: the company must bear a direct share.

These conditions are auditable: keep the contract, the organisation's invoices and proof of approval.

The table below summarises the 2026 calculation rules.

Take an industrial SME that entrusts an approved public laboratory with a research study invoiced at €200,000 for the year. At the 50% SME rate, the tax credit is €100,000. It is set off against corporate income tax for the year; any excess is refunded, as with the CIR.

The choice is made when designing the project: if the research is co-built with an approved laboratory, the CICo offers a higher rate; if the company runs the work alone, the CIR remains the natural route.

An innovative young company can combine the advantages tied to its status with the CICo, provided the expenses used for each scheme do not overlap. A deeptech startup collaborating with a public organisation should formalise the collaboration contract upstream, rather than treating the invoice as ordinary CIR subcontracting.

Non-profit organisations subject to corporate income tax on a commercial activity may also be concerned, provided they meet the general conditions.

1. Never sign the collaboration contract after the work has started: priority of the contract conditions the credit.
2. Check the partner organisation's approval as at the date the contract is signed.
3. Do not declare the same expense under both the CIR and the CICo: combination is excluded and triggers a reassessment.
4. Document the share of expenses borne directly by the company to comply with the 90% cap invoiced by the organisation.
5. Anticipate the extension: only contracts concluded through 31 December 2028 are covered.

Recently, an industrial SME consulted us after starting a research project with an engineering school. It had spontaneously classified the laboratory's invoices as CIR subcontracting. Yet the organisation's approval and the collaborative nature of the project made the CICo far more favourable: 50% instead of 30%. As the contract had not yet been signed, we were able to formalise it before the work began and secure the higher rate.

This example illustrates a simple principle: the right scheme is chosen before starting, not at filing time. Once the work has begun without a collaboration contract, the door to the CICo closes.

Hayot Expertise advice. Before any partnered research project, have your expenses and your partner's status mapped out. A well-drafted collaboration contract, signed before the first euro is spent, secures a tax credit of 40% to 50% and avoids reclassification as ordinary subcontracting.