The practical guide to the 2022 research tax credit published

Companies benefiting from the research tax credit (crédit d'impôt recherche - CIR) have access to a regularly updated practical guide to help them through the process. The 2022 guide has just been published. Among other things, it helps to identify eligible R&D and innovation expenses, and to determine the tax base, taking into account the tax rules specific to these expenses.

Research tax credit

The research tax credit was created to support the research and development activities of companies, whatever their sector of activity or size. Any industrial, commercial, craft or agricultural company can benefit from it, provided it is subject to corporation tax or income tax in the BIC category, and is taxed according to its actual profit.

Several types of expenditure are eligible for the CIR, including :

  • depreciation of assets and buildings dedicated to research ;
  • personnel costs (researchers and research technicians) ;
  • expenditure on standardizing the company's products (up to 50% of the cost);
  • technology watch expenses (up to a maximum of 60,000 euros per year);
  • patent costs.

Use the online CIR simulator to find out in just a few clicks what expenses are eligible for the CIR.

For research expenditure of less than €100,000,000, the CIR rate is set at 30%. Above this, the rate is 5%. To qualify, companies must attach form 2069-A-SD to their income tax returns, using the EDI (electronic data interchange) procedure.

Publication of the 2022 research tax credit guide

The January 13, 2023 research tax credit guide is written by the French Ministry of Higher Education and Research. Updated every year, it is designed to help companies prepare their procedures and declarations in the best possible conditions, so that they can keep their accounts under control. More specifically, it enables them to check the eligibility of their R&D work, to determine the basis of expenditure entitling them to this tax advantage, and to put together the supporting documentation for the work declared for the CIR.

The guide to the 2022 research tax credit is divided into four main sections: the first deals with assisting companies with their CIR declarations, and the second with securing the research tax credit claim and preparing for a possible tax audit. Two other parts are devoted to CIR rescrit applications and R&D subcontractors who need to apply for CIR approval.

The guide includes a number of new features, in particular the changes linked to the evolution of the CIR on January 1, 2022, and the presentation of the new CIR in favor of collaborative research (CICo). Companies can consult both versions: the full guide and the Focus Contrôle.