Module 19 min868 wordsFree — no account
A base larger than the spending incurred
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public Entreprendre — Research tax credit: the rate is 30 % for spending up to 100 million euros and 5 % beyond, raised to 50 % in the overseas departments for the portion below 100 million; eligible spending covers depreciation of assets assigned to research, personnel costs of researchers and technicians, operations entrusted to approved bodies and other operating costs taken at 40 % of personnel costs and 75 % of depreciation; public subsidies received for research projects are deducted from eligible spending; the credit is determined by calendar year whatever the accounting year end; declared on form 2069-A-SD; page updated 21 February 2025 — verified on September 8, 2026
- Légifrance — French tax code, article 244 quater B: the rate of the tax credit is 30 % for the portion of research spending up to 100 million euros and 5 % for the portion above that amount; operating costs are set on a standard basis at 75 % of depreciation charges and at 40 % of personnel costs; research spending entrusted to approved bodies is taken up to three times the total of the other research spending opening the credit, and up to an annual 10 million euros where no relationship of dependence exists between the business and the body; version in force since 1 January 2026 — verified on September 8, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Rate of the research tax credit — 30 %
entreprendre.service-public.gouv.fr · 2026 rules - Rate above 100 million euros of spending — 5 %
entreprendre.service-public.gouv.fr · 2026 rules - Operating allowance, share of personnel costs — 40 %
entreprendre.service-public.gouv.fr · 2026 rules - Operating allowance, share of depreciation — 75 %
entreprendre.service-public.gouv.fr · 2026 rules
Contents linked from this module
- Research tax credit calculator
Build the base item by item, operating allowance included.
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.