Financer
French State
Form
Tax credit
Recurrence
Over the water
Eligible carriers
Applicants
Enterprises established in France
Implementation
France
Other criteria
Subject to actual tax (IS or IR) or tax exempt
Eligible projects
Eligible expenditure
Internal and external expenses related to R&D activities, such as salaries of researchers, depreciation allocations for equipment, lump sum operating costs, outsourced research costs, intellectual property costs, etc.
Duration
Valid each year, if eligibility is confirmed
Amount
30 % of eligible expenditure (if less than or equal to 100 M€)
Sectors addressed
Subjects of basic research, applied research or experimental development carried out by industrial, commercial or agricultural enterprises
TRL
All TRL