FranceChecked 2026-08-20
What is the French research tax credit (CIR)?
The Crédit d'Impôt Recherche is France's research tax credit, one of the most generous in Europe, paying 30% of qualifying research spend.
| Rate | 30% of qualifying R&D expenses up to 100 million euro, and 5% above that source |
|---|
What it means in practice
Unused credit is carried forward for three years and refunded if it is still unused. The scheme rewards genuine technical uncertainty rather than difficulty, so a commercially ambitious but technically conventional game usually does not qualify. Like every French route it reaches production rather than promotion.
Who it applies to
Any company taxed in France carrying out qualifying research, regardless of size or sector.
Working out what a Turkish company would claim on the same spend? Put your numbers in the calculator.
Source
- https://taxsummaries.pwc.com/france/corporate/tax-credits-and-incentives checked 2026-08-20