RESEARCH (CIR) AND/OR INNOVATION (CII) TAX CREDITS
Research Tax Credit (CIR)
Tax incentive created in 1983 to support companies’ R & D efforts.
Are eligible, any creations, procedures, processes or equipment that include:
The CIR allows R & D funding in the form of refunds or tax reductions up to:
Status eligibility criteria are:
Innovation Tax Credit (CII)
Addition of the Finance Law 2013, the CII is reserved for SMEs in the EU sense (CE n° 800/2008 of the Commission).
The CII provides funding up to:
Or
Eligible expenditure:
FINANCEMENTS