Certificates

The Research Tax Credit, Crédit d’impôt recherche (CIR) is a generic measure to support business research and development (R&D) activities, without sector or size restrictions. Undertakings which incur expenditure on basic research and experimental development may benefit from the CIR by deducting it from their tax under certain conditions. The IRB rate varies depending on the amount of the investment.

This package of tax credits allows French companies to have their eligible expenses deducted from their taxes.