The Crédit d’impôt recherche (research tax credit) is a tax measure designed to support companies in their research and development efforts. It reduces the tax (IR or IS) owed by the company by deducting part of the expenses incurred to develop its research activities and improve its competitiveness.
Funded by the European Union. Views and opinions expressed are however those of the author(s) only and do not necessarily reflect those of the European Union or the European Innovation Council and SMEs Executive Agency (EISMEA). Neither the European Union nor the granting authority can be held responsible for them.
