Tax credit for research and development (R&D)

Last updated: 11 December 2023

The Tax credit for research and development (R&D) is a generic tax credit designed to support innovation funding. It concerns research and development (R&D) activities of companies, regardless of sector or size. Companies may benefit from the CIR by deducting it from their tax under certain conditions. Relevant expenditures apply to:

  • Basic research activity: experimental or theoretical research work to acquire new knowledge, with no particular application or use in view.
  • Applied research activity: research work to determine possible applications of basic research results.
  • Experimental development activity: systematic work based on knowledge gained from basic and applied research. The aim is to develop new products or processes, or to improve existing ones.

Want to know more about this policy ? Learn more (French)