Innovation tax credit
Up to 20% of your innovation spending back as a tax credit
Cobeia holds the CII approval from 2023 to 2027. If your project is innovative and you are an SME, our eligible invoices count toward your calculation base, subject to conditions.
What is eligible
Something new compared with what exists
Designing software or an application that brings something new compared with competitors, on at least one of these fronts:
- 01
Features
What your tool does that others don't.
- 02
Technology
A new technical approach to solve your problem.
- 03
Eco-design
A product that uses fewer resources than its equivalents.
- 04
Ergonomics
A clearly better user experience.
€60,000
Base capped at €400,000 a year
Estimated maximum tax credit
An indicative estimate at 20%, for an SME in mainland France. It is not tax advice: eligibility is checked project by project.
- Rate
- 20% (spending since January 1, 2025)
- Beneficiaries
- Micro-businesses and SMEs
- Cap
- €400,000 of spending a year
- Scheme
- Extended until December 31, 2027
- Cobeia approval
- 2023 — 2027
- Territory
- Mainland France
Sources: economie.gouv.fr · 2025 finance act, unchanged by the 2026 finance act. This page is not tax advice.
Approvals
Recognized by the French State to support SMEs
CII approved2023–2027
French Ministry of the Economy
Innovation tax credit approval
For 2023 to 2027. Eligible work Cobeia carries out for you counts toward your CII base.
National program
Activateur France Num
We support the digital transformation of very small companies and SMEs: e-commerce, marketplaces, web applications.