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Crédit Impôt Recherche ... To Help Industrial Innovation in France !

Existing since 1983, the “Crédit Impôt Recherche” enables partial financing of the Research expenses of a company implemented in France.
The “Jeunes Entreprises Innovantes” can cumulate exonerations of charges with the “Crédit d’impôt Recherche”.
Since 2008, the “Crédit Impôt Recherche” (CIR) has been simplified.

The “Crédit Impôt Recherche” (CIR) is calculated for Research expenses including human resources and financial resources (e.g. outsourcing):

PharmaBio will prepare the refund application documentation in full, including :

Reference :

Le CIR de A à Z ?


Industrial, commercial and agricultural companies, subject to income tax, can benefit from the CIR, in the category of industrial and commercial benefits, or one the societies’ tax if they qualify for this refund of right or on option.
This system applies whatever is the management of these companies (individual companies, artisanal companies, SARL, S.A.…).
So, artisanal companies, when they taxed about industrial and commercial benefits, can benefit from the CIR, as soon as they respect the conditions set in the article #244 quarter B of CGI. Otherwise, the commercial societies/companies, whatever qualification is given to them, can benefit from the CIR (CE of 7th july 2006 # 270899, SARL CADEV).
Finally, the 1901 law Associations who, in regards of the criteria mentioned in the administrative document 4 H-5-98 published on September 15th 1998 (, perform a gainful activity and are consequently subject to the commercial taxes, come into the application field of CIR, if the other conditions for the application are respected.

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