{"jurisdiction":{"name":"France","slug":"france","code":"FR","region":"Europe"},"program":{"label":"Credit d'impot recherche","headline":"30% up to a high ceiling","refundClass":"Partly refundable","proposed":false},"creditIndex":{"score":74,"rank":5,"of":28,"methodologyVersion":"2026.1","scores":{"generosity":78,"refundability":70,"breadth":82,"ease":60}},"authority":{"name":"Direction generale des Finances publiques","shortName":"DGFiP","url":"https://www.impots.gouv.fr"},"primarySources":[{"label":"Credit d'impot recherche (CIR)","url":"https://www.impots.gouv.fr","type":"authority"}],"lastVerified":"2026-07","estimator":{"available":true,"type":"generic","url":"https://www.creditindex.org/calculator/france"},"canonical":{"standards":"https://www.creditindex.org/standards/france","calculator":"https://www.creditindex.org/calculator/france","directory":"https://www.creditindex.org/directory/france","facts":"https://www.creditindex.org/standards/france/facts.json"},"disclaimer":"Informational only, not tax advice. The Credit Index score is an editorial assessment. Rates, refundability, and deadlines change; confirm with the administering authority.","generatedAt":"2026-07-28T06:25:59.172Z"}