JEI status: what you need to know in 2026

Updated March 29, 2026 - The young innovative enterprise (JEI) status remains a major subject for R&D startups and SMEs. But in 2026, we must distinguish between what still falls under JEI status, what has been modified by recent texts, and what falls under new categories such as JEC. Many errors come from an old reading of the regime.

The official Entreprendre.Service-Public sheet reminds us that a company must:

• ▸be an SME;
• ▸be under 8 years old;
• ▸carry out R&D expenses representing at least 20% of expenses;
• ▸respect the capital holding conditions;
• ▸carry out a truly new activity.

To complete, see Expenses eligible for the CIR, Public aid for innovation 2026 and Finance law 2026: new tax measures.

The BOFiP updated in July 2024 recalls an essential point: the removal of the income tax exemption in favor of JEIs and the creation of a new category called young growth enterprise (JEC). In practice, this requires us to no longer talk about JEI status as if it automatically provided the same package of benefits as before.

Social exemptions

Service-Public indicates that a JEI created before December 31, 2025 can benefit, under conditions, from an exemption from employer contributions on certain R&D remuneration, with ceilings.

Tax ruling

Impots.gouv.fr always provides the JEI rescript, useful for securing qualification before or during operation.

• ▸reason with an old expenditure threshold without checking the applicable text;
• ▸confuse JEI and JEC;
• ▸think that the exemption from tax on profits remains automatic;
• ▸not documenting R&D expenses and capital holdings.

Hayot Expertise Advice: the right reflex is not to ask "are we JEI?" but "what concrete advantages are still open at our creation date and how can we document them?".

We help to qualify the status, document the R&D, articulate JEI, CIR, CII and social exemptions, and prepare a defensible file.

Quick link: Check your JEI, CIR and CII eligibility

In 2026, the JEI status remains useful, but it must be read with the changes that have occurred since 2024. Innovative companies have every interest in securing their reading of the regime before integrating it into their financing plan.

Contact: Want to check if your company still meets the correct JEI conditions? Our firm can take over your file and your documentation before request or inspection. Make an appointment with Hayot Expertise

(Official sources: Entreprendre.Service-Public.fr - JEI/JEC/JEU, BOFiP of July 3, 2024, impots.gouv.fr - JEI rescript)