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

Updated March 30, 2026 - The question deserves a careful answer. As of March 30, 2026, article 244 quater M of the French Tax Code still appears in force on Legifrance. The correct approach is therefore to work from the law currently in force and from the DGFiP filing forms applicable at the time of the return, rather than relying on outdated summaries.

For related reading, see also Corporate tax optimisation, Morpheus Formation and Tax or payroll question.

The mechanism generally requires reviewing:

• ▸whether the company is under the real-tax regime or an eligible exempt regime;
• ▸the 40-hour annual cap for training time;
• ▸the calculation based on the hourly minimum wage;
• ▸the filing through the appropriate tax forms.

These points matter because the credit is not assessed from the training invoice alone. The legal basis, the number of eligible hours and the filing mechanics all need to line up.

On tax credits, the safest reflex is to verify the current text and the actual filing documentation. Many online summaries remain visible long after a regime has changed, been limited or been misunderstood. That is precisely why the legal source and the current forms should be checked together.

A serious file should be able to explain:

• ▸who the manager is for the purposes of the regime;
• ▸which training hours are being claimed;
• ▸how the amount was calculated;
• ▸and how the credit is being reported in the tax filing package.

This documentation matters both for internal reliability and for any later review of the tax return.

Hayot Expertise insight: for tax credits, the right reflex is to verify the applicable text and the filing documentation, not just an older information sheet.

The useful question is not only "does the article still exist?" It is also whether your company actually meets the conditions, whether the hours claimed fit within the cap and whether the amount is being reported correctly.

We can help you review the conditions, the calculation and the reporting treatment.

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As of March 30, 2026, the prudent approach is to verify the mechanism directly in the French Tax Code, document the training hours carefully and secure the tax filing before claiming the credit.

Do you want to confirm whether your company can still benefit from the manager training tax credit? We can help you review the file and secure the claim. Book an appointment with an expert