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France

Make your CIR claim DGFIP-compliant

DGFIP and MESRI controls are intensifying. We help French innovation teams build CIR evidence that comply with both scientific and fiscal review requirements, documented in your workflow, not reconstructed at year-end.

Soukaina Zahoud

Soukaina Zahoud

Consulting Director France
Grant deduction tracked automatically

Grant deduction tracked automatically

MESRI scientific proof, built as you work

MESRI scientific proof, built as you work

Rescrit CIR dossier, ready on demand

Rescrit CIR dossier, ready on demand

Atlas CopcoBorgwarnerDaikinElectroluxLeica Biosystems logoPepsicoNio

Crédit d'Impôt Recherche (CIR)

Max cashback30%
5% on R&D spend above €100M.
Assessment basisUp to €100M per year
At 30% rate; uncapped at 5% above.
Filing deadlineWithin 3 years
Via amended corporate tax return.
Who can applyAll company sizes
Startups to enterprises.
Retroactive claimsYes
Via amended tax returns.
Eligible costsPersonnel, subcontractors, materials, depreciation
+40% overhead flat rate on personnel.

For every €1M in R&D spend, see an illustrative estimate of €300K

Use the calculator to get an estimate on your Funding potential. Actual eligibility and outcomes depend on your circumstances and the applicable rules.

DGFiP and MESRI both control CIR, Are you ready for either?

Risk
Dual review, double exposure

Your claim must satisfy both fiscal and scientific review. Failing either means losing the full credit.

Grant deduction errors

State grants must be deducted from the CIR base. Manual tracking routinely gets this wrong.

MESRI scientific proof missing

Without documented research uncertainty and methodology, MESRI can reject projects entirely.

Rescrit CIR rejected without proof

Without documented methodology, MESRI can reject your Rescrit and invalidate future claims.

Clusterix
DGFiP and MESRI evidence in one system

One documentation set that satisfies both fiscal cost review and scientific methodology review.

Automated grant deduction

State grants tracked and deducted from the CIR base automatically. Zero manual calculation risk.

MESRI-aligned project classification

Research uncertainty and TRL levels documented per project, satisfying both fiscal and scientific review.

Rescrit-ready methodology records

Research methodology and uncertainty documented as work happens. Ready for MESRI review at any time.

See how Clusterix makes you DGFiP-compliant

One unbroken chain from project plan to CIR dossier. No special sprints, no year-end scramble.

MESRI scientific criteria mapping
Agfa-Gevaert HealthCare GmbH
“Key success factors in the collaboration with innoscripta were the personal consultation and the clearly structured guidance through the process. The implementation of our internal cost records into the state-defined structures with the help of innoscripta’s software platform was also extremely helpful. (…) If you have so far been skeptical about the topic of R&D funding, talk to innoscripta!”
Ralph Toma, Director of Device EngineeringAgfa-Gevaert HealthCare GmbH
read story

Frequently asked questions

Common questions about the Crédit d'Impôt Recherche.

The CIR is France's main R&D tax incentive, providing a 30% tax credit on the first €100M of qualifying R&D expenditure and 5% above that. It is available to all companies conducting R&D in France, regardless of size or sector, and can be refunded as cash for SMEs and new companies.
CIR claims can be audited by two separate authorities: the DGFiP (tax office) reviews the financial and cost aspects, while MESRI (Ministry of Research) assesses whether the activities genuinely qualify as R&D. Both can challenge claims independently, often years after submission.
Any public grants received for R&D projects must be deducted from the CIR base before calculating the credit. Failing to do so is one of the most common errors DGFiP auditors identify and can result in full repayment of the credit plus penalties and interest.
A Rescrit CIR is a formal advance ruling from MESRI or DGFiP answering a specific request regarding eligibility, costs, or calculation method. While not mandatory, it provides a legal certainty on a specific question or doubt, and significantly reduces the risk of tax reassessment. Clusterix generates the technical documentation needed to support a Rescrit.
A complete dossier justificatif covering: scientific description of each project, proving research uncertainty, breakdown of eligible costs by category, timestamped personnel time records, subcontractor agreements with accredited organisations, and evidence that public grants have been correctly deducted.
CIR claims can be filed or amended within 3 years of the end of the fiscal year in which costs were incurred, via a corrective tax return. However, the strength of your documentation weakens significantly with time, making contemporaneous records essential.

Ready to make your CIR DGFiP-compliant?

Book a call with our France team and see how Clusterix captures CIR evidence in real-time.

Soukaina Zahoud

Soukaina Zahoud

Consulting Director France
innoscripta

The data layer for R&D, a continuous, verifiable record of the work your teams actually do, captured at source. Publicly listed, ISO 27001-certified, in 20+ countries.

innoscripta provides software solutions and supports companies in the funding, substantiation and documentation of their R&D activities. Its recommendations are based on the information provided and on the applicable regulations; decisions regarding claims remain the responsibility of the company.

Eligibility, rates and potential funding depend on the circumstances specific to each company and each project. Additional tax, legal or financial advice may be sought if required.

For further information, please refer to our information notice.



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Make your CIR claim DGFiP-compliant | innoscripta