- Industrial,
- commercial,
- craft
- agricultural enterprises,
whatever their legal status.
It must be subject to corporate or income tax in the class of BIC (Industrial and commercial profits) and be taxed on the basis of its actual profit (normal or simplified).
The company exempt from corporate tax is excluded from the scheme, except the young innovative company (JEI), the company created for the takeover of a company in difficulty and the company located in assisted area, etc.
for your company
The CIR is deducted from company taxes at a rate based on the size of investments made:
For expenses under 100 million Euros, the deduction rate is 30%,
For expenses over the threshold of 100 million Euros, the deduction rate is 5%
For innovation activities (for SMEs only), the deduction rate is 20%
