32 the R&D tax credit: an incentive for firms to increase their R&D expenditure

Like the previous editions, the 9th edition of Higher Education and Research in France, Facts and Figures presents an annual overview, backed up by figures, of developments within the French system, its resources and outcomes.

31 funding for public research and development
Since 2013, the R&D tax credit (CIR) has included three components according to the type of eligible expenditure: research expenditure, innovation expenditure and collection expenditure for the textile-clothing-leather sectors.
The amount of tax credit paid out in totalled €5.57 billion for research expenditure, €74 million for innovation expenditure and €65 million for collection expenditure, a total of €5.7 billion. More...