How much can France return for your R&D?
France offers strong innovation incentives. Use this estimator to approximate CIR cash refunds and pre-check JEI eligibility thresholds before launching a full audit.
Understanding CIR and JEI
Building a software product or a technical platform is expensive. CIR and JEI can materially reduce the cost of that effort, but the eligibility perimeter must be documented carefully.
Research Tax Credit (CIR)
CIR generally covers 30% of eligible R&D expenditure. For many startups and SMEs, the credit can be refunded in cash when it exceeds corporation tax due.
- R&D payroll and related overhead assumptions
- Eligible depreciation on technical assets
- Approved subcontracted research costs
JEI status
Young Innovative Company status can unlock payroll relief for eligible R&D staff, but the exact euro impact depends on staff roles, monthly caps and legal eligibility conditions.
2026 reference points
The key 2026 parameters behind the CIR and JEI calculation.
| Parameter | 2026 value |
|---|---|
| CIR rate (expenses ≤ €100M) | 30% |
| CIR rate (above €100M) | 5% |
| Overhead on R&D payroll | 40% |
| Depreciation taken into account | 75% |
| JEI maximum age | under 8 years |
| JEI required R&D intensity | at least 20% |
Sources: CIR (art. 244 quater B CGI, 2025 Finance Act); JEI status (art. 44 sexies-0 A CGI). Indicative.
Frequently asked questions about CIR and JEI
What is the Research Tax Credit (CIR) in 2026?
The CIR equals 30% of eligible R&D expenditure (up to €100M, then 5%). The base includes R&D payroll, a 40% overhead on payroll, 75% of eligible depreciation and approved subcontracted research. For SMEs it can be refunded in cash when it exceeds the corporation tax due.
What are the JEI eligibility criteria in 2026?
A JEI is an independent SME less than 8 years old, carrying out at least 20% of R&D expenditure and pursuing a genuinely new activity. SME size and independence conditions must be confirmed.
What benefits does JEI status provide?
Mainly an exemption from employer social contributions on eligible R&D staff, within a monthly cap per employee and an annual cap per establishment. The corporate income-tax exemption was removed for JEIs created from 2024.
Can CIR and JEI be combined?
Yes, a JEI can claim both the CIR and the social-charge relief. The schemes target different bases (R&D expenditure for the CIR, R&D payroll for the JEI relief).
Did the CIR change in 2025-2026?
Yes: the overhead rate on payroll was reduced from 43% to 40% for expenses incurred from 15 February 2025. The 30% headline rate is unchanged.
How do you secure a CIR/JEI file?
Build a defendable technical narrative (state of the art, technical locks, scientific approach), keep an accounting trail of time and costs, and anticipate a possible audit.
Go further
Do not file blind
A tax credit is not just a box on the return. It requires a defendable technical narrative, coherent accounting support and a secure documentation trail.
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