- agency
- French State (Loi de finances pour 2026; BOFiP / impots.gouv.fr)
- amount
- Total exemption from employer social-security contributions for R&D staff for the first 8 years; exemption from the Annual Flat Tax (IFA); property tax and local business tax (CFE) exemption for up to 7 years subject to local-authority approval (extended to 31 December 2028 by the 2026 finance law).
- country
- France
- deadline or recurrence
- Permanent status; local-tax exemptions extended until 31 December 2028.
- eligibility
- SMEs established 8 years or less that incur R&D expenses of at least 15% of total expenses. The 2026 finance law (loi n.2026-103 of 19 February 2026) created a new 'jeune entreprise d'innovation a impact' (JEII) category for firms spending 5%-20% on R&D and meeting social/solidarity-economy criteria.