Deployment system for passive samplers to detect non-polar pollutants (2005). © BRGM - Nathalie Guigues

CIR tax incentive scheme for research

02.06.2013
This tax incentive scheme for research (Crédit Impôt Recherche – CIR) is designed to encourage R&D efforts in businesses. The scheme applies to the BRGM as a public research organisation

What is the CIR tax incentive scheme for research?

The CIR tax incentive scheme for research (Crédit Impôt Recherche) is designed to encourage R&D efforts in businesses.

The scheme applies a reduction in corporation or income tax based on the company’s R&D expenditures.

CIR eligibility

All industrial, commercial and agricultural companies liable for corporation tax (or income tax in the “industrial and commercial profits” – BNC - category) are eligible for the CIR scheme.

The CIR scheme applies to the BRGM

The BRGM is a public industrial and commercial establishment with the status of a public research organisation and is therefore approved de facto for the CIR scheme by the Ministry for Research.

TO FIND OUT MORE

More information on the CIR tax incentive scheme and its calculation

CIR tax incentive scheme for research

Eligible expenditures for R&D sub-contracted to a public research organisation are multiplied by 2 in the calculation of the tax base in the CIR scheme (up to 12 M€ per year provided that the relationship between the company and the public organisation is on an “arm’s length” basis).

A company sub-contracting its R&D work to the BRGM will be reimbursed for 80% of the sub-contracted work in the first year, 70% in the second year and 60% in the following years.

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