Manager training tax credit: is it still applicable in 2026?

Updated March 30, 2026 - The question of the executive training tax credit deserves careful verification. As of March 30, 2026, article 244 quater M of the CGI is still in force on Legifrance. It is therefore necessary to reason based on positive law and the DGFiP forms at the time of the declaration.

To complete, also consult Business tax optimization, Morpheus Formation and Tax or social question.

The manager training tax credit is a tax system that allows small businesses to recover part of the costs linked to the training of their manager. It covers the hours of training followed by the business manager up to a limit of 40 hours per year, calculated on the basis of the hourly minimum wage. This mechanism aims to encourage the increase in skills of managers of VSEs and SMEs, an essential lever for competitiveness.

**Unlike a tax reduction, the tax credit is refundable: if the amount of the credit exceeds the tax due, the excess is returned to the business. This particularity makes the system particularly attractive for young companies whose taxable profits remain modest.

Short answer: the manager training tax credit allows an SME to recover up to 40 hours of training per year, valued at the current hourly minimum wage rate. It concerns companies with fewer than 10 employees whose manager is undergoing training related to professional activity.

• business with real profits or certain exempt regimes;
• ceiling of 40 hours of training per year;
• calculation according to the hourly minimum wage;
• declaration via the appropriate tax forms.

Hayot Expertise Advice: on tax credits, the right reflex is to check the applicable text and the declarative documentation, not just an older information sheet.

Which companies are affected?

The executive training tax credit is aimed at companies taxed according to a real profit regime, whether it is the normal real regime or the simplified real regime. Companies falling under the micro-enterprise regime (micro-BIC or micro-BNC) are not eligible, because they do not declare real profits.

The companies concerned must also respect the threshold of less than 10 employees. This threshold is assessed within the meaning of article 244 quater M of the CGI and corresponds to the average annual workforce.

Which leaders can benefit from it?

The system targets managers who are individuals who participate directly in the operation of the company. This includes:

• individual entrepreneurs (EI);
• the unique partners of EURL;
• the majority managers of SARL;
• the presidents of SASU under certain conditions.

On the other hand, minority or equal salaried managers of SARL are generally not concerned, because they come under the employee regime and as such benefit from the company's skills development plan.

What training is taken into account?

To be eligible, training courses must meet several cumulative criteria:

• be linked to the professional activity of the manager;
• have a structuring nature (courses, organized sessions);
• be provided by a declared training organization;
• be the subject of an agreement or an educational program;
• give rise to a certificate of presence and achievement.

Online training (e-learning) is accepted provided that the organization is declared and that educational monitoring is effectively put in place. Simple reading of articles or participation in informal webinars are not taken into account.

The calculation of the manager training tax credit is based on a simple formula defined in article 49 septies ZC of annex III of the CGI:

Amount of credit = number of hours of training x current gross hourly minimum wage

The number of hours is capped at 40 hours per year and per company. The hourly minimum wage used is that in force on January 1 of the tax year.

Example of calculation in 2026

Let's take the case of a EURL manager having completed 35 hours of training in 2025 (financial year ending in 2025, declaration in 2026). With a gross hourly minimum wage of €11.88 as of January 1, 2025:

• 35 hours x €11.88 = €415.80 tax credit

If the same manager had worked 50 hours, the calculation would have been limited to the ceiling:

• 40 hours x €11.88 = €475.20 tax credit (ceiling reached)

This amount is deducted from the income tax or corporate tax due. If the tax is lower than the credit, the difference is returned to the company by the Public Treasury.

Summary table of the calculation

The declaration of the manager training tax credit is made via form n° 2069-RCI-SD (reductions and tax credits). Here is the procedure to follow step by step:

Step 1: gather the supporting documents

Before completing the declaration, gather the following documents:

• certificate from the training organization specifying the dates, duration and purpose of the training;
• training agreement or educational program;
• proof of payment of training fees;
• certificate of presence of the manager.

Step 2: complete form 2069-RCI

The 2069-RCI form includes a section dedicated to the manager training tax credit. You must indicate:

• the total number of training hours completed;
• the amount of credit calculated (hours x hourly minimum wage);
• references from the training organization.

Step 3: attach the form to the declaration of results

Form 2069-RCI must be attached to your declaration of results:

• BIC: form 2031 for the normal real regime, 2035 for BNC;
• IS: form 2065 for companies with corporate tax.

Deadlines and deadlines

The declaration must be filed within the legal deadlines applicable to your tax system:

• companies with the simplified real regime: second working day following May 1st;
• companies under the normal real regime: third working day following May 1st;
• IS companies: within 3 months following the end of the financial year.

In the event of late filing, the tax credit may be called into question by the tax administration during an audit.

Training giving entitlement to the tax credit must have a direct link with the manager's professional activity. Here are the main categories of training concerned:

Technical and professional training

• accounting and financial management;
• company law and tax law;
• management and team management;
• commercial techniques and negotiation;
• hygiene, safety and working conditions.

Digital training

• management tools and ERP;
• digital marketing and e-commerce;
• cybersurveillance and data protection (GDPR);
• artificial intelligence applied to business management.

Transversal training

• foreign languages linked to the activity;
• stress management and well-being at work;
• personal development applied to leadership.

To be certain of the eligibility of a training course, check that the organization is declared to the DIRECCTE (or DREETS since the reform) and that it issues a certificate complying with the requirements of article 49 septies ZC of annex III of the CGI. Also see our article on Morpheus Training for examples of valuable training for your company.

The manager training tax credit is regularly subject to adjustments during tax audits. Here are the most common pitfalls to avoid:

Confusion with the manager's CPF

The personal training account (CPF) and the executive training tax credit are two distinct systems. The CPF is an individual right attached to the person, while the tax credit is a tax advantage for the company. It is possible to combine the two under certain conditions, but the supporting documents must be clearly separated.

Exceeding the 40 hour ceiling

The cap of 40 hours applies per company and per year, and not per manager. If several managers participate in training, the total hours must not exceed this threshold for the same company.

Absence of supporting documents

The tax administration may request the production of all supporting documents during an audit. Store carefully for 3 years (deadline for resumption of administration):

• training certificates;
• educational programs;
• proof of payment;
• training agreements.

Training unrelated to the activity

Purely personal training courses (personal development unrelated to business management, leisure activities, etc.) are not eligible. The link with professional activity must be clearly established in the training program.

Late or incomplete declaration

A form 2069-RCI that is incorrectly completed or filed after the deadline may result in the tax credit being rejected. Check that all mandatory fields are complete and that the form is attached to the declaration of results.

Hayot Expertise advice: anticipate the preparation of your file at the end of the financial year. A check of the supporting documents before filing the declaration avoids many disappointments.

To find out more about good tax practices, consult our guide on business tax optimization.

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