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Owner-manager training tax credit (form 2079-FCE)

This tax credit has been ABOLISHED. The official page « Peut-on encore bénéficier du crédit d'impôt pour la formation des dirigeants d'entreprise ? » (entreprendre.service-public.gouv.fr F23460, page checked on 21 February 2026, read on 2026-09-13) states that it is no longer possible to claim the business-owner training tax credit for training carried out after 31 December 2024, and that training taken from 1 January 2025 onwards is no longer eligible. Form 2079-FCE-SD (with its 2079-FCE-FC calculation sheet) therefore only covers training carried out UP TO 31 December 2024, filed with the tax return of a financial year that is still open — a company whose year does not match the calendar year, or one filing an amended return, may be in that position; the tax administration itself now serves only the 2025 and 2024 editions of the form. For that period the credit was set out in articles 244 quater M and 199 ter L of the French tax code and was open to any owner or manager taxed under a régime réel — sole traders, SARL and EURL managers, SAS and SASU chairs, under income tax or corporation tax alike. It equalled the number of hours of continuing professional training taken by the owner — capped at 40 hours per calendar year per business — multiplied by the hourly SMIC rate (France's statutory minimum wage), and was doubled from 1 January 2022 for businesses with fewer than 10 employees whose turnover or balance-sheet total was below €2m. One precision we do not add: the declared doctrine writes "le taux horaire du salaire minimum de croissance" (BOI-BIC-RICI-10-50, line 94) WITHOUT saying on which date that rate is read; for a still-open financial year, have the business tax office confirm which SMIC applies rather than assuming it. The calculated amount was 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, with any excess refunded. No training after 31 December 2024 gives rise to any entitlement, whatever the filing date.

Up to date for 2025 — verified on October 3, 2026Official form15448*10Guide: about 30 min

Deadlines

Training carried out up to 31 December 2024 only
The scheme is abolished for any training carried out after that date (F23460, read on 2026-09-13). What remains to be filed concerns only still-open financial years covering earlier training.
With the tax return package
Form 2079-FCE is filed with the income statement: form 2065 for corporation tax, 2031 or 2035 for income tax.

Documents to prepare

  • Attendance certificates issued by the training provider
  • Paid invoices for the training attended
  • Hours broken down per director, where the company has several
  • Company headcount, which governs whether the doubled rate applies
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Who this applies to

  • Company directors who personally attend vocational training, whatever the legal form of the business
  • Businesses with fewer than ten employees: the rate is DOUBLED for them under section 51 of the 2023 Finance Act
  • The cap is 40 hours per calendar year AND per company — two co-managers share those 40 hours

Worked example

Forty hours at a small business's doubled rate

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 in 2024, the last year that still opens the credit. 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 it in, step by step

  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).

The form, line by line

Manager's training hours
Hours of continuing professional training followed by the business owner personally, certified by the provider, up to 40 hours per calendar year and per business.
Hourly SMIC rate at 31 December
The credit equals hours retained × gross hourly SMIC rate in force on 31 December of the year: check the rate of the year concerned before multiplying.
Doubling for small businesses
Fewer than 10 employees and turnover or balance-sheet total under €2 million: the credit is doubled, subject to the €300,000 de minimis ceiling over three financial years.
Carried to the 2069-RCI
The amount is carried to the 2069-RCI summary then to the results return (2065 for corporate tax, 2042-C-PRO for income tax), with sheet 2079-FCE-FC attached.

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.

Common mistakes

  • 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.
  • Claiming training attended in 2025 or later: the tax credit has been abolished for any training carried out after 31 December 2024, whatever the filing date of the return (sheet F23460).
  • Counting the hours of the financial year instead of the calendar year: when the financial year does not match the calendar year, the credit is based on the hours attended during the last completed calendar year (BOI-BIC-RICI-10-50, § 50).

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.

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Guide and document provided for information purposes only; they do not constitute personalised legal or tax advice. Check the recipient organisation's requirements and consult a professional if needed.