French R&D Tax Credit Advisor | CIR, CII and JEI
Secure French innovation incentives with CIR, CII and JEI support: eligibility, documentation, filing and audit defence.
CIR, CII and JEI Support for Innovative Companies - Hayot Expertise#
R&D is the engine of your startup or innovative SME. Do not miss out on France's exceptional innovation tax incentives. Given the administrative complexity, working with a specialist accounting firm is essential to secure your claims safely.
The three key innovation incentives#
- CIR (Crédit d'Impôt Recherche — R&D tax credit): recover up to 30% of eligible R&D costs (researcher salaries, depreciation of R&D equipment, approved subcontracting, technology watch). A major non-dilutive financing lever for fundamental research, applied research and experimental development.
- CII (Crédit d'Impôt Innovation — innovation tax credit): recover up to 20% of eligible costs for the design of innovative prototypes. Annual expenditure cap: €400,000, giving a maximum credit of €80,000. Reserved for SMEs within the EU definition (< 250 employees, turnover < €50M).
- JEI / JEII status (Jeune Entreprise Innovante — young innovative company): reserved for companies under 8 years old that invest heavily in R&D (> 15% of total costs), this status provides exemptions from employer social charges on R&D personnel, plus significant tax reductions (corporate tax exemption in the first profitable year, CFE and property tax exemptions).
Eligible expenditure for CIR#
R&D personnel (main item)#
- Salaries and social charges of researchers and research technicians
- Director remuneration where directly involved in R&D work (capped)
- Temporary and fixed-term workers assigned to R&D projects
Depreciation and operating costs#
- Depreciation on equipment used for R&D (computers, servers, measuring devices)
- Operating costs: flat rate of 43% of personnel costs (administrative simplification)
Subcontracting#
- Subcontracting to approved research organisations (laboratories, universities, certified R&D startups)
- Cap: 2× own expenditure for public-sector subcontracting
Other expenditure#
- Patents: acquisition, filing, maintenance
- Technology watch: up to €60,000/year
- Attendance at scientific conferences and events
JEI/JEII exemptions in detail#
| Exemption | JEI (Innovative Young Company) | JEII (Growth Young Company) |
|---|---|---|
| R&D condition | > 15% of total costs | > 5% of total costs |
| Employer charge exemption | 100% on R&D salaries | 100% on R&D salaries |
| Exemption salary cap | 4.5× SMIC/month per person | 4.5× SMIC/month per person |
| Corporate tax exemption | 1st profitable year | 1st profitable year |
| CFE / Property tax | Possible (local authority vote) | Possible |
| Duration | Until company is 8 years old | Until company is 8 years old |
Our full-scope support: from eligibility audit to tax review defence#
Eligibility assessment of your tech projects#
Before any filing, we assess the viability of your projects against the Frascati Manual and tax authority doctrine. Not all software development qualifies as R&D: we distinguish standard development (ineligible) from eligible experimental development.
Technical rescrit filing and supporting documentation#
Working closely with our partner engineers, we build the technical files (prior art review, scientific approach, technological barriers) and financial dossiers to solidify your CIR/CII claim. The rescrit process obtains advance validation from the tax authority before filing your return.
Accounting security and audit defence#
We isolate R&D analytics in your accounts (project codes, employee time allocation, eligible expense tracking). In the event of an accounting review or a Ministry of Research inspection (dual review possible), we are physically at your side to defend the file.
CIR filing procedure#
- Identification of eligible R&D projects (with your technical team)
- Collection and qualification of expenditure (time sheets, invoices, contracts)
- Technical report drafting (prior art, description of technological barriers)
- CIR declaration (form 2069-A-SD attached to the tax return)
- Credit or refund: the CIR is offset against IS due; if it exceeds IS, the balance is refunded by the state (immediate refund for startups < 3 years old or loss-making)
Risks of a poorly documented CIR claim#
A reassessment with penalties can be fatal to a startup's cash position. CIR reassessments average 40 to 60% of declared amounts when the supporting file is insufficient. We act as a real protective barrier between the tax authority and your innovation.
Key risk areas:
- No documentation on technological barriers
- Confusion between standard development and eligible R&D
- Absence of per-project, per-employee time sheets
- Non-approved subcontracting declared as eligible
Questions frequentes
Can CIR and CII be claimed simultaneously?+
Yes, but for distinct projects. CIR applies to fundamental research and experimental development. CII applies to the design of prototypes of new products. The same project cannot benefit from both schemes.
Is JEI status compatible with CIR?+
Yes — and it is the ideal combination for an innovative startup. CIR credits R&D costs; JEI exempts employer charges on R&D salaries. The two schemes are fully cumulative.
How is early CIR repayment obtained?+
Companies under 3 years old, loss-making SMEs and companies in financial difficulty can obtain immediate CIR repayment. For others, the CIR is offset against IS over the following 3 financial years, then refunded in cash if unused.
What is the review period for a CIR audit?+
The tax authority can review your CIR for 3 years after it was declared (standard limitation period). A dual review by the Ministry of Research can occur within the same period. All supporting documents must be kept for at least 10 years.
Frequently asked questions
Can CIR and CII be claimed simultaneously?
Is JEI status compatible with CIR?
How is early CIR repayment obtained?
What is the review period for a CIR audit?
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Article written by Samuel Hayot
Chartered Accountant, registered with the Institute of Chartered Accountants.
Regulated French accounting and audit firm based in Paris 8, built to support companies across France with a digital and decision-oriented approach.
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