Montpellier Méditerranée Technopole
Do you want to learn more about corporate tax rules in France? Tax incentives do exist. Take advantage of them! |
DO YOU WANT TO LEARN MORE ABOUT CORPORATE TAX RULES IN FRANCE? 
TAX INCENTIVES DO EXIST. TAKE ADVANTAGE OF THEM!
Research tax credit (Crédit d'impôt recherche, or CIR): in some cases, your research-related expenses may entitle you to a tax credit (CIR) that you can apply against your corporate tax liability. If you are in a situation where you do not have to pay corporate tax, the CIR is reimbursed to you after three years.
New technology tax credit (Crédit d'impôt nouvelles technologies): reserved for SMEs, this tax credit is equal to 20% of your expenses on new technologies (limited to 100,000 euros for a given 36 month period). The new technology tax credit program ended on Dec. 31, 2007, but is currently being reconsidered for continuation.
The Young Innovative Companies program (Jeunes Entreprises Innovantes, or JEI) is designed to help young companies whose research expenditures represent at least 15% of their total costs. This program offers young innovative companies a partial exemption on corporate tax, professional tax, and property tax for a period of 8 years, with a limit of 100,000 euros per 36-month period. The salaries of the company's employees dedicated to research activities are exempt from the employer's obligatory social contributions for 8 years.