Origin and purpose of the system The collaborative research tax credit (CICo) was established to compensate for a limitation in the base of the CIR. Indeed, research expenses entrusted to public bodies or similar entities were excluded from the CIR base to avoid double tax benefits.
To maintain the attractiveness of public-private partnerships, the legislator introduced, in Article 244 quater B bis of the CGI, an autonomous tax credit specifically targeting expenses incurred under research collaboration contracts. The goal is to promote synergies between businesses and research organizations for knowledge dissemination.
Scope of application and extension Article 37 of Law No. 2026-103 of February 19, 2026, extends the system for contracts concluded until December 31, 2028.
CICo applies to expenses invoiced by eligible organizations within the framework of a genuine collaboration contract, involving active participation from both parties and a sharing of risks and results. Purely commercial or subcontracting services are excluded from the system.
Calculation methods and reporting obligations The tax credit is equal to 40% of eligible expenses, up to 6 million euros per year (increased to 50% for SMEs under EU law).
These expenses must be exclusive of taxes and correspond to invoicing from partner organizations, subject to compliance with effective collaboration conditions.
On the reporting side, the tax credit is declared on form No. 2069-A-SD, attached to the results declaration. It is offset against the tax balance of the companies and, if applicable, may result in a refund. Any excess becomes a credit to the state, carried over for the following 3 years. After this period, the unallocated portion is refunded.
Source: BOFiP News of April 1, 2026.
