Cerfa 2069-RCI: French corporate tax reductions & credits 2026

Any French company subject to IS that has earned at least one tax credit or reduction during the financial year must attach the 2069-RCI-SD to its liasse fiscale. This primarily covers companies conducting R&D activities (CIR), innovation projects (CII, restricted to SMEs with fewer than 250 employees and either turnover below EUR 50 million or a balance sheet below EUR 43 million), or making qualifying charitable donations under Article 238 bis of the Code général des impôts (CGI). Companies with no credits to declare are exempt from filing.

The CIR equals 30% of eligible R&D expenditure — covering researchers' and technicians' salaries, depreciation allowances, and approved subcontracted research — up to EUR 100 million per year, then 5% on any excess (CGI, Art. 244 quater B). All eligible companies benefit from this rate, including Innovative Young Companies (Jeunes Entreprises Innovantes, JEI). Note that the JEI regime's separate IS exemptions and payroll relief on R&D staff are independent of the CIR. Surplus CIR not absorbed by IS due is immediately refundable for SMEs; larger companies must wait three years.

The IS patronage reduction equals 60% of cash or in-kind payments to qualifying general-interest organisations (CGI, Art. 238 bis), capped at 0.5% of annual turnover excl. VAT (or EUR 20,000 if more favourable). The reduced rate of 40% applies to the portion of donations exceeding EUR 2 million per beneficiary per year. Any unused balance is carried forward for up to five financial years with no restriction.

For companies whose financial year ends on 31 December 2025, the 2069-RCI-SD must be submitted electronically via EDI-TDFC no later than the second working day after 1 May 2026 — i.e., 5 May 2026. For companies with a non-calendar year-end, the deadline aligns with the corresponding liasse fiscale due date. No automatic extension is available outside cases of force majeure.

Failing to file the 2069-RCI means losing the right to every credit and reduction it covers; the tax authority may disallow amounts claimed on the relevé de solde 2572 during an audit. A late filing triggers a 5% surcharge on amounts due (CGI, Art. 1728) plus late-interest of 0.20% per month. The general 30-day tolerance granted for certain annexes does not apply in cases of established fraud.

No. The 2069-RCI-SD is only required when a company actually benefits from at least one credit or reduction during the year. A company that incurred R&D spending but arrived at a nil CIR (no eligible expenses, or credit below EUR 1) does not need to file. However, if a CIR surplus from prior years is still being offset or reimbursed, the declaration remains necessary to document its origin.