- agency
- Direction generale des Finances publiques / Ministry of Economy (art. 244 quater B CGI)
- amount
- Tax credit of 30% of R&D expenses up to EUR 100 million, and 5% on the portion above EUR 100 million (50% up to EUR 100M for overseas departments).
- country
- France
- deadline or recurrence
- Permanent recurring tax credit (claimed annually).
- eligibility
- Companies subject to corporate income tax (IS) or income tax (IR) carrying out an industrial, commercial or agricultural activity that incur eligible R&D expenses.