What rate does the CIR apply?

The Crédit d'Impôt Recherche applies 30% to eligible R&D expenditure up to €100 million per year and 5% on the portion above €100 million. The rate has been stable at 30% for the main tranche for several years.

Is there a cap on subcontracted research?

Yes. Eligible subcontracted R&D expenditure is generally capped at three times the total of other eligible R&D expenditure, and the overall outsourced amount is also subject to an annual ceiling. This tool applies the 3x internal-spend relationship as the binding limit.

What counts as eligible expenditure?

Eligible costs include researcher and technician staff costs, depreciation of R&D assets, certain operating costs (often a flat 43% of staff costs plus 75% of asset depreciation), approved subcontractor invoices, and patent and standardisation costs.

Is the CIR a refundable credit?

The CIR offsets corporate income tax. Any unused credit can be carried forward for three years, after which the remaining balance is refunded. SMEs, new businesses, and some others can claim immediate cash refunds.

Does the €100M threshold reset each year?

Yes, the €100 million boundary between the 30% and 5% tranches applies per year per company (or tax group). Spend up to €100M earns 30%; only euros above that line earn 5%.

France Crédit d'Impôt Recherche (CIR) Calculator

The Crédit d’Impôt Recherche (CIR) is France’s headline R&D tax credit. It rewards companies with 30% of their eligible research expenditure up to €100 million and 5% on anything above. This calculator computes the credit and applies the subcontracting cap.

How it works

The credit splits the eligible base at the €100 million line. Subcontracted research is first capped relative to internal spend, then added to the base:

capped_subcontract = min(subcontract, 3 × internal_spend)
base               = internal_spend + capped_subcontract
tranche_30         = min(base, 100,000,000) × 0.30
tranche_5          = max(0, base − 100,000,000) × 0.05
CIR                = tranche_30 + tranche_5

Most companies stay entirely in the 30% tranche, so the credit is simply 30% of the eligible base.

Tips and notes

The eligible base is not just raw salaries — French rules add a flat operating overhead (commonly 43% of eligible staff costs) and specific treatments for asset depreciation, which you should fold into the figure you enter here. Subcontracted research must go to approved bodies and is limited relative to your internal expenditure, so very outsourcing-heavy claims can be reduced. The CIR offsets corporate tax and is refunded after a carry-forward period, with immediate refunds for SMEs. Confirm the precise eligible base and approvals with an expert before filing the 2069-A-SD form.