Eligible R&D expenses for the French CIR: 2026 guide
Which expenses can enter the French research tax credit base in 2026? Official rules, practical reading and classic pitfalls.
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.
Eligible R&D expenses for the French CIR: 2026 guide
Updated March 2026 - The French research tax credit remains powerful, but the real issue is the quality of the cost base and the supporting documentation.
See also new 2026 tax measures, business financing 2026 and French taxation 2026.
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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