Research tax credit (CIR): 2026 guide
Eligible R&D expenditure, methodology and supporting documentation for the French research tax credit in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
Research tax credit (CIR): 2026 guide
Updated March 2026 - The French research tax credit remains a major innovation funding tool, but only if the project is genuinely eligible and properly documented.
What matters most
- ▸genuine R&D eligibility
- ▸technical evidence of the uncertainty addressed
- ▸a reliable financial calculation
- ▸supportable documentation
See also public innovation funding 2026, financing your SME in 2026 and our innovation support service.
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Conclusion
The earlier the CIR file is built, the safer it becomes.
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Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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