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French Cerfa 2079-FCE — Owner-Manager Training Tax Credit 2026

French Cerfa 2079-FCE form claiming the owner-manager training tax credit (up to 40h/year at the minimum wage rate, doubled for businesses under 10 staff).

Who is eligible for the business-owner training tax credit?

Any business owner or manager subject to a real-profits tax regime qualifies — this covers sole traders (entreprises individuelles), single-member LLCs (EURL), and companies such as SARL, SAS and SASU, whether taxed under personal income tax (IR) or corporate tax (IS). The training must be attended personally by the director and must fall within the scope of continuing professional development under Articles L6313-1 et seq. of the French Labour Code (Code du travail).

Source: impots.gouv.fr — Form 2079-FCE-FC: calculation guide for the business-owner training tax credit (crédit d'impôt formation des dirigeants) · updated 2026

About this form

Form 2079-FCE-SD is France's official calculation sheet for the business-owner training tax credit (crédit d'impôt formation du dirigeant). It is open to any owner or manager of a company taxed under a real-profits regime — sole traders (entreprises individuelles), single-member LLCs (EURL), and companies such as SARL, SAS or SASU — regardless of whether the entity pays personal income tax (IR) or corporate tax (IS). The credit equals the training hours completed personally by the director during the calendar year, capped at 40 hours per company per year, multiplied by the hourly SMIC (France's statutory minimum wage) rate in force for the year in which the training took place. Since 1 January 2022, micro-enterprises with fewer than 10 employees and turnover or balance-sheet total below €2 million benefit from a doubled credit. The calculated amount is first reported on the consolidated tax-credit summary form 2069-RCI-SD, then carried to the main tax return — form 2065 for IS companies or form 2042-C-PRO for IR businesses.

Worked example

Sophie Mercier is the director of a SASU with 6 employees and annual turnover of €1.4 million. She completes 30 hours of management and finance training during the year. Base credit: 30 h × the hourly SMIC rate in force on 31 December of the year (verify the current rate on impots.gouv.fr before calculating, as the SMIC is revalued at least once a year). Because her company qualifies as a micro-enterprise (fewer than 10 employees, turnover below €2 million), this base amount is doubled. The doubled credit is offset against the company's corporate tax (IS) bill; any surplus is refunded by the tax authority.

How to fill out the form

  1. Count all training hours attended personally by the director(s) during the calendar year, retaining attendance certificates (attestations de présence) and invoices from accredited training bodies as supporting evidence.
  2. Multiply the total eligible hours — capped at 40 per company per calendar year — by the hourly SMIC rate in force on 31 December of the year in which the training took place. The SMIC is revalued at least once a year; verify the current rate on impots.gouv.fr or URSSAF before calculating.
  3. Determine whether the doubled-credit rule applies: if the company has fewer than 10 employees and turnover or balance-sheet total below €2 million, multiply the base credit by two (rule in force since 1 January 2022).
  4. Complete form 2079-FCE-SD and include it in the liasse fiscale (annual tax return package) alongside the consolidated credit summary form 2069-RCI-SD — report the final amount on form 2065 for IS companies or form 2042-C-PRO for IR businesses.
  5. The credit is set off against the tax due; any surplus exceeding the tax liability is refunded directly by the Direction générale des finances publiques (French tax authority).

Good to know

  • Keep all attendance certificates (attestations de présence) and invoices from the training organisation. These are the documents the French tax authority requests during an audit. Without them the hours cannot be substantiated and the credit will be disallowed.
  • Training attended by a conjoint collaborateur (a spouse working in the business without being an employee or partner) does not qualify. Only hours completed personally by the business owner or director count towards the credit.
  • The 40-hour cap is per company, not per director. If two co-managers each attend training, their combined hours for the entire entity must stay within 40 hours per calendar year — plan training schedules accordingly to maximise the credit.

Frequently asked questions

Who is eligible for the business-owner training tax credit?

Any business owner or manager subject to a real-profits tax regime qualifies — this covers sole traders (entreprises individuelles), single-member LLCs (EURL), and companies such as SARL, SAS and SASU, whether taxed under personal income tax (IR) or corporate tax (IS). The training must be attended personally by the director and must fall within the scope of continuing professional development under Articles L6313-1 et seq. of the French Labour Code (Code du travail).

How is the credit amount calculated on form 2079-FCE?

The credit equals the number of training hours the director personally completes during the year, capped at 40 hours per company per calendar year, multiplied by the hourly SMIC rate in force on 31 December of that year. For micro-enterprises with fewer than 10 employees and turnover or balance-sheet total below €2 million, the resulting amount is doubled — a doubling that has applied since 1 January 2022.

Where must the training credit be reported in the French tax return?

The amount computed on form 2079-FCE-SD is first transferred to the consolidated tax-credit summary form 2069-RCI-SD. It then flows to the main results declaration: form 2065 for companies subject to corporate tax (IS), or form 2042-C-PRO for businesses filing under personal income tax (IR). All three forms must be submitted together as part of the liasse fiscale (the annual tax return package filed with the French tax authority).

When must form 2079-FCE be filed?

The form is filed alongside the annual liasse fiscale — typically due in mid-May for companies with a 31 December year-end under corporate tax (IS). Sole traders and IR businesses file with their personal income tax return. Filing on time is strongly recommended; verify the exact deadline with your accountant or on impots.gouv.fr each year.

What happens if the credit exceeds the tax actually owed?

The training tax credit is first offset against the corporate or income tax due for the year. If the credit amount exceeds the tax liability — because, for example, the company posted a loss or already benefits from other credits — the surplus is refunded in cash by the French tax authority (Direction générale des finances publiques).

Does the 40-hour cap apply per director or per company?

The 40-hour annual cap applies per company, not per individual. If two co-managers within the same entity each attend training, their combined hours must not exceed 40 hours per calendar year for that entity. A SARL with two co-gérants (co-managers) cannot claim 40 hours each; the aggregate for the company as a whole remains capped at 40 hours per year.

Official sources

Updated on 2026-06-27

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