R&D tax credit 2026: which expenses actually qualify?

France’s research tax credit (CIR) covers far more than researchers’ salaries. But every expense category follows precise rules — and audits are usually lost on justification, not on eligibility in principle. Here are the items that truly enter the base.

Personnel expenses

The core of the base: pay and social charges of staff directly assigned to R&D — researchers, engineers, support technicians. The hard part isn’t including them, it’s proving the time actually spent on R&D, person by person, project by project.

The flat operating allowance

Operating costs are counted as a flat rate: 43% of the personnel expenses retained, plus 75% of depreciation. No real-cost receipts to produce — but the allowance depends directly on the personnel base, which must be secured first.

Depreciation of fixed assets

Depreciation of assets used for R&D (servers, instruments, test equipment) enters the base pro rata to their R&D use. Each line must be tied to its accounting record and its project allocation.

Approved subcontracting

Work entrusted to CIR-approved bodies is eligible, within caps and under evolving rules. The key evidence: contract, invoice, and proof of approval at the time of the work.

What does not enter the base

Market watch, customer support, routine production, marketing, or work without genuine scientific or technical uncertainty. An “R&D” job title is never enough: what counts is the nature of the activity.

To secure it, trace it

The gap between a fragile base and a defensible one comes down to one word: traceability. Every euro claimed must trace back to its source — timesheet, ticket, payslip. That is exactly what TaxTraces reconstructs automatically, so the file holds up on audit day.