Competitiveness and Employment Tax Credit (CICE) in Mayotte
Verified 01 January 2026 - Company Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance
Companies operated at Mayotte may benefit from a tax credit for competitiveness and employment applicable to lowest pay.
Since 2019, for companies that are not operated in Mayotte, the CICE has been replaced by a reduction of employer contributions. This relief applies in two stages:
- Initially, it translates into a increase of the rate of general reduction of employer contributions.
- In a second step, it results in a reduction from 6% of social contributions for health insurance for employees whose monthly gross remuneration is less than €4,504.50.
A company operated in Mayotte which employs employees may benefit from the Competitiveness and Employment Tax Credit (CICE) if it is in one of the following situations:
- Either she is subject to a real regime (standard or simplified) business tax (IS) or income tax (IR).
- Either she is exempt from tax and falls into one of the following categories:
- Young Innovative company (JEI)
- new company
- Company located in one of the following areas:
- Free-urban zone / entrepreneurial territory (ZFU_TE)
- Job pool to be revitalized (BER)
- Defense Restructuring Zone (DRZ)
- Free zone of activity of the overseas departments
- Areas France ruralities revitalization (ZFRR)
- Urban basin to be energized (BUD)
- Priority Development Area (PDA)
Micro-entrepreneurs cannot benefit from this tax credit.
The CICE rate is 9% of remuneration paid during the year. Such remuneration shall not exceed 2,5 Smic: titleContent.
The CICE shall be calculated taking into account all remuneration paid in a year and not more than 2,5 times the Smic: titleContent.
The remuneration taken into account is that of staff at full-time, part-time and employed part-year. For part-time or part-year employees, the amount of 2.5 SMIC taken into account corresponds to the duration stipulated in the contract.
In 2026, for a full-time period, the amount of gross compensation shall not exceed €4,504.50.
This tax credit only applies to remuneration that has been declared to social security and which are used to calculate employer contributions (e.g. basic salaries, overtime or overtime payments, bonuses, holiday pay, benefits in kind).
Warning
The bonuses paid to the trainees and the remuneration paid to the manager under his corporate mandate are not taken into account.
The CICE statement is different if the company is subject to income tax (IR) or to business tax (IS).
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Company subject to IR
To benefit from the CICE, reporting obligations must be made to the social security fund of Mayotte and the tax administration.
The company must have declared the cumulative amount of remuneration likely to be taken into account in the calculation of the tax credit and the number of employees to whom those remuneration correspond. It must enter it on the specific line "Tax credit for competitiveness and employment" with the 9%. This declaration is made during the registered company declaration (DSN).
Registered Social Declaration (DSN)
During its annual declaration of results, the company must attach the form No. 2069-RCI that summarizes all tax reductions and credits for the fiscal year. The company must also indicate the amount of the CICE on its supplementary income tax return No. 2042-C-PRO.
A calculation aid sheet No 2079-CICE-FC-SD allows you to calculate the amount. It does not have to be filed with the tax authorities.
The deadline for the submission of the declaration is 2e working day after 1er May (when filing the tax bill). The company which remotely declares has an additional period of 15 days.
Company subject to SI
To benefit from the CICE, reporting obligations must be made to the Mayotte Social Security Fund (CCSM) and the tax administration.
The company must have declared the cumulative amount of remuneration which may be taken into account in calculating the tax credit and headcount to which those remuneration correspond. It must enter it on the specific line "Tax credit for competitiveness and employment" with the 9%. This declaration is made during the registered company declaration (DSN).
Registered Social Declaration (DSN)
During the annual declaration of results, the company must attach the form No. 2069-RCI that summarizes all tax reductions and credits for the fiscal year.
The calculation aid sheet No 2079-CICE-FC-SD allows you to calculate the amount. It does not have to be filed with the tax authorities.
The deadline for filing the declaration is one of the following:
- When the company's accounting year ends on December 31, the filing deadline is 2e working day after 1er May.
- When the company's accounting year is ended on a date other than December 31, the business must file the return within 3 months of closing of the exercise.
When this declaration is made online, the company has a additional 15 days.
The CICE can be used to pay income tax or business tax.
It must be used to pay the tax for the year for which the tax credit was paid. When the CICE is calculated on the basis of the remuneration for the year 2024, then it may be used for the tax due for the accounting year ended December 31, 2024.
When the tax credit is not fully used, then it can be used to pay the tax due over the next 3 years.
If after 3 yearsHowever, the entire tax credit could not be used, so the remaining part is reimbursed to the company at his request.
The claim must be made in one of the following ways:
- If the company is subject to business tax (IS), it must apply for a refund using the Form 2573-SD. It can be made in EFI or EDI mode.
- If the company is subject to income tax (IR), it must apply for a refund using the Form No. 2042 C-PRO.
Some companies can get their tax credit refunded directly. These are the companies:
- Small and medium-sized enterprises (SMEs)
- new company
- Young Innovative company (JEI)
- Company in safeguard, conciliation, administration or liquidation proceedings
When the company gets a tax credit, it is said that it has a receivable on the State. In other words, the government must pay him the amount of tax credit obtained.
The company may decide to assign this claim a credit institution, a funding business or an alternative investment fund to improve its cash flow. In that case, she no longer owns her tax credit. It is then the entity to which it assigned the claim that will benefit from the repayment of the tax credit.
When the company to which the tax credit has been assigned receives an immediate refund, then it is the entity to which it has assigned its claim that will receive the refund. Similarly, for other companies, when the credit becomes refundable at the end of the three-year period, the entity to which the receivable was assigned must apply for repayment.
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Use of the tax credit
CICE: calculation, declaration