Funding innovation through the research tax credit
An operating allowance that swells the base by 237 000 € with not a single invoice, a claim set off over three years unless repaid immediately, and five simultaneous conditions for young innovative company status. Three modules on a company with eight researchers. All the prose is free to read; the case study and quizzes are sold.
Advanced3 modules25 minModule 1 free to read
2026 rules — verified on September 8, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
This content is part of the path: Optimising my group's corporation tax· Step 1 of 12· Next step: Carrying corporation tax losses
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- List the categories of spending eligible for the research tax credit.
- Compute the standard operating allowance and understand what it stands for.
- Remember the 30 % rate and the threshold above which it drops to 5 %.
- Apply the caps on subcontracted research spending.
- Deduct public subsidies from the base.
- Understand set-off over three years and repayment of the balance.
- Identify the businesses entitled to immediate repayment.
- Tell the research tax credit from the innovation tax credit.
- Remember the rate and cap of the innovation tax credit.
- Know what the innovation tax credit excludes.
- List the five cumulative conditions of young innovative company status.
- Remember the minimum share of research spending in expenses.
- Place the two caps on the employer contribution exemption.
- Identify the staff whose pay opens the exemption.
- Know the maximum duration of the status.
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 19 minFree — no accountA base larger than the spending incurredWhat you will be able to do
- List the categories of spending eligible for the research tax credit.
- Compute the standard operating allowance and understand what it stands for.
- Remember the 30 % rate and the threshold above which it drops to 5 %.
- Apply the caps on subcontracted research spending.
- Deduct public subsidies from the base.
- Module 28 minIncluded in the full courseThree years of set-off, except for some businessesWhat you will be able to do
- Understand set-off over three years and repayment of the balance.
- Identify the businesses entitled to immediate repayment.
- Tell the research tax credit from the innovation tax credit.
- Remember the rate and cap of the innovation tax credit.
- Know what the innovation tax credit excludes.
- Module 39 minIncluded in the full courseFive simultaneous conditions, and an exemption capped twiceWhat you will be able to do
- List the five cumulative conditions of young innovative company status.
- Remember the minimum share of research spending in expenses.
- Place the two caps on the employer contribution exemption.
- Identify the staff whose pay opens the exemption.
- Know the maximum duration of the status.
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.