Collaborative Research Tax Credit (CICo)

Verified 01 January 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Towards an extension of the CICo scheme

The Collaborative Research Tax Credit (CICo) applies to collaborative contracts with a research and knowledge dissemination organization (KDDA) between 1er January 2022 and December 31, 2025.

Pending the adoption of a budget for 2026, a special law no. 2025-1316 of 26 december 2025 ensures the operation of public services. It extends the 2025 budget provisions until the adoption of a 2026 budget law.

In the context of the parliamentary debates on the 2026 budget, a extension of the mechanism until 31 december 2028 is envisaged. At this stage, therefore, this development does not constitute a legislative provision in force.

The information presented in this sheet remains valid.

A company having concluded a contract with a research and knowledge dissemination organization (CCRO: titleContent) can benefit from a collaborative research tax credit (CICo). The tax credit varies between 40% and 50% the amount of expenses billed according to the size of the company.

The company that fills all of the following conditions the tax credit for collaborative research may be granted to:

  • It concluded a collaboration contract with a CCRO: titleContent between the 1er January 2022 and December 31, 2025.
  • She has an activity industrial, commercial or agricultural
  • It is subject to a actual tax regime automatically or optionally (real normal or simplified, NCB, BIC).

The collaboration contract must fulfill all of the following conditions:

  • It must have been concluded between the company and CCRO: titleContent before that collaborative research has begun.
  • It must provide that research expenses are billed at cost.
  • He must fix the common objective continued and the distribution of research work between the company and the CROs.
  • He must set the sharing arrangements risks and outcomes between the company and the CROs. Not all scores can be attributed to the company in full.
  • It must provide that the expenses charged by the CROs may not exceed 90% of total expenditure carried out for the purposes of carrying out the operations provided for in the contract.
  • It provides that CROs may publish the results of their own research done in collaboration with the company.

The expenses taken into account for the calculation of the CICo are as follows:

  • Material expenditure for carrying out research operations (e.g. tools for analysis)
  • Staff costs for researchers and research technicians assigned to scientific and technical research operations
  • Operating expenses for carrying out research operations (examples: current expenses, payment of interest on a loan)

They must relate to research that takes place within the the European Union or a Member State of the European Economic Area. That State must have concluded an administrative assistance agreement to combat tax evasion and avoidance.

Warning  

These expenses must be billed by the Research and Knowledge Dissemination Organization (ORDC).

The scientific research operations for which the tax credit applies are as follows:

  • Activity of basic research participates in the analysis of natural and physical properties, structures and phenomena
  • Activity of applied research identifying possible applications in the outcome of basic research. It can also provide new solutions that allow the company to reach a pre-determined goal
  • Experimental development operation carried out with prototypes or pilot installations. Its purpose is to gather all the information necessary to provide the technical elements of the decisions in order to produce new materials, devices, products...

To benefit from the collaborative research tax credit, the company must file a return. The form to be used depends on the company's tax system: either it is subject to business tax (IS) or income tax (IR):

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Company subject to SI

The company must file certain documents with the company Tax Service (SIE) to which it depends.

The documents to be sent are as follows:

  • Declaration No. 2069-A-SD :

Research Tax Credit (RIC)

  • Balance statement 2572 :

Professional area impots.gouv.fr

FYI  

In a group of businesses, it is the parent business that files the documents for each daughter business concerned.

Company subject to IR

The company must file the Declaration No. 2069-A-SD with its income statement (BIC - industrial and commercial benefits or NCB - non-commercial profits) to the company tax department (SIE) on which it depends:

Research Tax Credit (RIC)

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Micro-company and SMEs

The company must have less than 250 employees and a turnover of less than €50 million or an annual balance sheet of less than €43 million.

The company must have less than 250 employees and a turnover of less than €50 million or an annual balance sheet of less than €43 million.

The company benefits from a tax credit equal to 50% sums invoiced by the CCRO: titleContent within the limit of €6 million per year.

It is calculated on the basis of expenditure incurred during thecalendar year. When the company closes its financial year in the course of the year, the expenditure taken into account shall be that incurred during the the last full calendar year.

Example :

A company ended its accounting year at September 30, 2024. The tax credit will be calculated on expenses incurred in 2023 (from 1er January 2023 to December 31, 2023).

FYI  

The amount of expenses charged is decreased the amount of public funding received by the research organizations and by the company for these operations. This is aid paid by legal persons of public law or by legal persons of private law in charge of a public service mission.

The unused tax credit represents a receivable of State which may be used by the company during 3 years maximum to pay his taxes.

A new company (which has just been set up) or a Young Innovative company (JEI) may, if it so wishes, request the immediate refund of the claim.

Other companies

The company benefits from a tax credit equal to 40% expenses charged by the CCRO: titleContent within the limit of €6 million per year.

It is calculated on the basis of expenditure incurred during thecalendar year. When the company closes its financial year in the course of the year, the expenditure taken into account shall be that incurred during the the last full calendar year.

Example :

As a company ended its accounting year on September 30, 2024, the tax credit will be calculated on expenses incurred during the year 2023 (from 1er January 2023 to December 31, 2023).

FYI  

The amount of expenses charged is decreased the amount of public funding received by the research organizations and by the company for these operations. This is aid paid by legal persons of public law or by legal persons of private law in charge of a public service mission.

The unused tax credit represents a receivable of State which may be used by the company during 3 years maximum to pay his taxes.

A new company (which has just been set up) or a Young Innovative company (JEI) may, if it so wishes, request the immediate refund of the claim.

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