Tax credit for crafts and crafts
Verified 13 March 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister), Ministry of Finance
The crafts tax credit helps reduce design costs and the creation of small series or custom works (salary costs in particular). It encourages craftsmanship of excellence.
The companies concerned must belong to one of the categories following:
- Company of which at least 30% of its total payroll (gross remuneration) is engaged in a craft trade (see the list of crafts)
- Heritage Restoration company
- Industrial company in any of the following sectors (see the complete list of activities and products):
- Watchmaking
- Jewelry
- Jewelry
- Goldsmithing
- Eyewear
- Tableware
- Toy
- Instrumental invoice (example: luthier)
- Furnishing
- Company bearing the label « Company of living heritage »
The company must also complete one of the conditions following:
- 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)
- Company set up to take over a company in difficulty
- Company located in one of the following areas:
- Regional aid area (RFA)
- 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)
The expenses taken into account for the calculation of the tax credit depend on the activity of the company:
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Heritage Restoration company
The arts and crafts tax credit applies to following expenses :
- Wages and social security contributions for employees directly assigned to the restoration of assets
- Allocation to depreciation of fixed assets created or acquired in new condition directly assigned to the restoration of assets
- Fees for filing designs relating to the restoration of heritage
- Expenditure related to the development of designs within the limit €60,000 per year
- Expenses related to heritage restoration entrusted to external stylists or style offices
Other companies
The arts and crafts tax credit applies to following expenses :
- Wages and social charges for employees directly assigned to the creation of works made in 1 single copy or in small series
- Allocation to depreciation of fixed assets created or acquired in new condition directly assigned to the creation of works
- Fees for filing designs for works
- Expenditure related to the development of designs within the limit €60,000 per year
- Expenses related to the realization of works realized in 1 single copy or in small series entrusted to stylists or offices of external style
FYI
The company can benefit from the tax credit for expenses incurred until 31 December 2026.
The craft tax credit represents 10% eligible expenditure. It is carried to 15% expenditure for companies holding the label “Companies of living heritage”.
The tax credit is capped à €30,000 per year and per company.
To qualify for the arts and crafts tax credit, companies must file a return. The terms and conditions are different depending on the company's tax system: company subject to income tax (IR) or company subject to business tax (IS).
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Company subject to IR
The IR company must submit the form No. 2079-ART-SD.
It must also indicate the amount of the tax credit on the form No. 2069-RCI-SD (reductions and tax credits) and on its supplementary income tax return No. 2042-C-PRO.
These declarations are to be made using one of the online services following:
- Either via the EDI-TDFC remote procedure :
- Either via the business account from the entrepreneur on the website impots.gouv.fr:
Online tax account for professionals (EFI mode)
The declarations must be made at the time of the declaration of the company's performance, that is to say no later than 15 days after the 2nde working day after 1er May.
Company subject to SI
The company submitted to the SI must send the form No. 2079-ART-SD.
The company must also indicate the amount of the tax credit on the form No. 2069-RCI-SD (reductions and tax credits).
These declarations are to be made using one of the online services following:
- Either via the EDI-TDFC remote procedure:
- Either via the business account from the entrepreneur on the website impots.gouv.fr:
Online tax account for professionals (EFI mode)
The declarations must be made at the time of the declaration of the company's performance, that is to say no later than the 15th of the 4the month following the end of its financial year.
Where the amount of the tax is insufficient to apply the full tax credit, the company may obtain the refund of the excess by requesting the refund of tax credits (printed #2573-SD).
The tax credit obtained is used to pay the tax owed by the company the year in which the expenditure took place. If there's still a surplus, it's returned to the company.
Depending on the type of taxation of the company, the refund application is not made in the same way.
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Income Tax (IR)
The refund request must be made each year at the time of the online declaration of his income on the professional area of the company on the site impôt.gouv.fr.
Corporate tax (IS)
The claim for reimbursement must be made at the time of its tax balance declaration on the company's professional area on the site impôt.gouv.fr ("My services" -> "Declare" -> "Corporate tax").
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Chambers of Crafts and Crafts (CMA)