CIR covers applied research, basic research, and experimental software development. It acts as a deduction of tax due for the current fiscal year and for the period when the research was carried out.  The Research Tax Credit allows funding for innovation as well as patent protection for inventions.

The CIR rate depends on the amount invested:

• 30% on R&D expenditures up to €100 million for innovation project

• 20% for innovation activities of up to €400,000 (for SMEs)

• For expenses exceeding the €100 million threshold, the deduction rate is 5%.

Who can benefit from CIR?

Any industrial, commercial, and agricultural enterprise, regardless of its legal status, that is based in France and is subject to corporate or income tax in the BIC category and is taxed on the basis of its actual profit.

What R&D expenses qualify as CIR?

• Tech staff
• Operating expenses
• Outsourced R&D expenses
• Depreciation costs, etc

Our existing and future French customers that develop their R&D projects with rinf.tech are eligible to apply to Research Tax Credit and get up to 30% of their expenses reimbursed by the French government.

In 2021, we obtained Innovation Tax Credit (l’agrément CII) allowing French businesses to get up to 20% of their software development expenses reimbursed.