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France offers strong innovation incentives. Use this estimator to approximate CIR cash refunds and pre-check JEI eligibility thresholds before launching a full audit.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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.
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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