Expenditures eligible for the CIR: 2026 guide

Updated March 2026 - The research tax credit remains a major lever for innovative companies, but its effectiveness depends on a simple point: the quality of the base. In 2026, the BOFiP doctrine updated in August 2025 remains the reference base for identifying truly eligible expenses.

According to article 244 quater B of the CGI and its doctrine, the CIR base may notably include, under conditions:

• ▸certain research personnel expenses;
• ▸depreciation allocations allocated to research;
• ▸certain operating expenses calculated on a flat rate basis;
• ▸expenses for research operations entrusted to approved organizations or experts;
• ▸and other expenses restrictively provided for by the texts.

The updated BOFiP doctrine recalls several important points:

• ▸the service provider must be eligible or approved as the case may be;
• ▸a company that does not carry out any R&D internally cannot base its entire CIR on outsourcing;
• ▸outsourced expenses are capped;
• ▸documentation of invoices and scientific content is essential.

Recovery often comes less from bad faith than from a poorly prepared file:

• ▸work relating to current development and not research;
• ▸lack of scientific justification;
• ▸insufficient traceability of time spent;
• ▸service provider not properly qualified;
• ▸contractual documents too weak.

To broaden the thinking, also see New tax measures in 2026, our Business financing 2026 guide and the Taxation 2026 pillar page.

Hayot Expertise Advice: A good CIR does not only defend itself with an amount. It defends itself with a scientific method, a technical file and a clean tax base.

We help identify the CIR base, make the documentation more reliable and articulate the tax aspect with the operational reality of the project.

👉 Secure your CIR file with Hayot Expertise

In 2026, expenses eligible for the CIR should not be read as a theoretical list. They must be confronted with the facts, documents and applicable doctrine.

📞 Want to check the eligibility of your R&D expenses? We can audit your plate before deposit or inspection. Make an appointment with Hayot Expertise

(Official sources: CGI article 244 quater B, BOFiP - eligible research expenditure, ministry responsible for research - approval of research organizations)