CIR (crédit d'impôt recherche)

The crédit d'impôt recherche (CIR) is France's primary corporate research tax credit. It generally applies a credit rate to a base of eligible R&D costs (personnel, certain subcontracting, depreciation, and related items under French rules), with documentation and, in some cases, advance rulings or expert reviews supporting the claim. Rates and base rules change over time; confirm current parameters with French tax administration guidance. Complementary schemes (such as innovation credits for SMEs) may sit alongside CIR.

Educational definition only. Not tax or legal advice. Confirm current program rules with official guidance and a qualified adviser.