Collaborative Research Tax Credit (CICo)

Verified 21 February 2026 - Entreprendre Service Public / (Prime Minister)

A company having concluded a contract with a research and knowledge dissemination organization (CCRO: titleContent) can benefit from a tax credit for collaborative research (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 may benefit from the tax credit for collaborative research:

  • It entered into a collaboration contract with a CCRO: titleContent between 1er January 2022 and December 31, 2028.
  • She has an activity industrial, commercial or agricultural
  • It is subject to a actual tax regime automatically or optionally (real normal or simplified, BNC, 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 works have been initiated.
  • It must provide that research expenses are billed at cost.
  • He must fix the common objective pursued and the breakdown of research works between the company and the ORDCs.
  • It must set the sharing arrangements risks and outcomes between the company and the CROs. Not all results 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 the 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 oITC 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 l' 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:

  • Activity of basic research which participates in the analysis of natural and physical properties, structures and phenomena
  • Activity of applied research highlighting possible applications of the results of basic research. It can also provide new solutions that enable the company to reach a predetermined goal
  • Experimental development operation carried out with prototypes or pilot plants. 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):

Répondez aux questions successives et les réponses s’afficheront automatiquement

Company subject to IS

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 :

Espace professionnel impots.gouv.fr

FYI  

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

Company subject to IR

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

Research Tax Credit (RIC)

Répondez aux questions successives et les réponses s’afficheront automatiquement

Micro-company and PME

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 according to the 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 ends its accounting year on September 30, 2025. The tax credit will be calculated on expenses incurred in 2024 (from 1er January 2024 to December 31, 2024).

FYI  

The amount of expenses charged is decreased the amount of public funding received by research organizations and the company for these operations. This is aid paid by legal persons of public law or by legal persons of private law loaded with 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 immediate refund of the claim.

Other companies

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

It is calculated according to the 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 closes its accounting year on September 30, 2025, the tax credit will be calculated on expenses incurred during the year 2024 (from 1er January 2024 to December 31, 2024).

FYI  

The amount of expenses charged is decreased the amount of public funding received by research organizations and the company for these operations. This is aid paid by legal persons of public law or by legal persons of private law loaded with 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 immediate refund of the claim.

Who can help me?

The Public Service company Advisors

Do you have a project, a difficulty, a question of everyday life?
Simple and free: you are called back within 5 days by THE advisor who can help you.

Get a phone call with an advisor