R&D Tax Credit
The R&D Tax Credit is a generic measure of support for companies’ research and development (R&D) activities, without restriction of sector or size. Companies that incur basic research and experimental development expenditures can benefit from the R&D Tax Credit by deducting from their taxes under certain conditions.
The R&D Tax Credit is a tax credit of 30% on R&D expenses, tax-determined up to € 100 million, and 5% on R&D expenses going beyond this € 100 million. Companies benefiting from corporation tax (IS) or income tax (IR) and carrying on an industrial, commercial or agricultural activity can benefit from the R&D Tax Credit. The R&D Tax Credit applies regardless of the operating mode of these companies (individual company, craft company, limited liability company, public limited company, etc.). Associations governed by the 1901 law may, under certain conditions, also benefit from the R&D Tax Credit.