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Tax credit for innovation (CII)
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The Innovation Tax Credit (CII) Finance Act 2022 – art. 244 quater B of the General Tax Code (CGI), supports small and medium-sized enterprises (SMEs) in the EU sense (CE) with fewer than 250 employees and a turnover of less than €50 million or a balance sheet of less than €43 million by financing eligible expenses up to a total limit of €400,000 per year.
Eligible are operations to design prototypes or pilot installations of new products.
A new product is considered a tangible or intangible good that meets two cumulative conditions:
- it has not yet been placed on the market;
- it is distinguished from existing or previous products by superior performance in terms of technology, eco-design, ergonomics or its functionalities.
Addition of the Finance Law 2025 prolonged to 2027, December 31th.
Before January 1, 2023, the innovation tax credit (CII) was 20% of expenses allocated to the design and/or production of prototypes or pilot installations of a new product.
For expenses incurred from January 1, 2023, the Finance Act for 2022 increases this tax credit rate to 30% (60% for the DOM).
For companies located in Corsica, the innovation tax credit is set at 35% for SMEs (in the EU sense) and 40% for companies with fewer than 50 employees and a turnover or total balance sheet of less than €10 million.
The Finance Act for 2025, what changes? The rate of the innovation tax credit (CII) will be 20% of expenses instead of 30%.
The CII can be associated with other systems such as the CIR or the status of Young Innovative Enterprise (JEI).
What CEFIR Consulting can do for you
FinancingHelp you to have a clear vision of the potential of public financing for your portfolio of projects, and support you in the deployment of your strategy for accessing national and European financing.
R&D Tax credit claim and SecurityThe prioritization, identification of eligible projects and expenses, the collection of R&D evidence and all supporting documents for expenses, by a tax specialist and scientific expert tandem, allows you to secure your Research Tax Innovation (CII).
Innovation engineeringOur experts write your R&D project proposals that meet the requirements of funding bodies at national and European level in order to obtain the aid and subsidies adapted to your projects.
Market positioning studyThe analysis of your technological positioning and the detection of development to be prioritized by defining the actions to be implemented are part of our priorities.