Crédit d'impôt innovation (CII)
French Tax Administration
Tax credit on prototype/pilot design costs, eligible spend capped at €400,000 per year
Extension of the research tax credit for SMEs covering design of prototypes or pilot installations of new products, applying to expenses up to 31 December 2027.
- Eligibility
- Micro, small and medium-sized enterprises as defined in EU law.
- Available in
France- Benefits
- Eligible expenses are capped at €400,000 per year. The rate is stated as 30% (economie.gouv.fr, since January 2023) while impots.gouv.fr states 20% from 16 February 2025.
- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
