Cover of higher education & research in France, facts and figures

📄 Sources:OECD
MENESR-DGESIP/DGRI-SIES
MENESR-DGRI.

 Coverage:Whole of France.

The R&D tax credit (crédit d’impôt recherche – CIR) is designed to stimulate business R&D. It is deducted from the taxes payable by a firm for the financial year in which the expenditure was incurred. The base primarily covers R&D expenditure (expenses relating to human resources and equipment allocated to R&D and to subcontracted research).

Since 2008, the CIR has been calculated on the basis of eligible expenditure, with no upper limit. In accordance with the Frascati Manual, this expenditure is defined as intramural business enterprise expenditure on R&D (BERD), plus some additional types of expenditure (patents, technology intelligence or very small amounts). Rates in force in 2012: 30% of expenditure up to €100 million (40% for firms entering the system for the first year and 35% for the second year) and 5% of expenditure above €100 million.

Further information about the methodology used can be found in the document entitled ‘Le crédit d’impôt recherche en 2012' (The R&D tax credit in 2012), which is available on the higher education and research website of the French Ministry of Education, Higher Education and Research (Ministère de l’Éducation nationale, de l’Enseignement supérieur et de la Recherche – MENESR).

Quick access

Share


 
 
 
 

For a better experience of this site, take the time to update your browser.
 

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

This page has been updated. Read 31. the R&D tax credit: an incentive for firms to increase their R&D expenditure in Higher education & research in France, facts and figures 10th edition - June 2017

The number of firms claiming the R&D tax credit (CIR) has risen sharply since the scheme was reformed in 2008. Nearly all firms currently conducting R&D in France are aware of and make use of the R&D tax credit when carrying out R&D projects. The amount of R&D tax credit paid out in 2012 totalled €5.3 billion, equivalent to 0.26% of French GDP and double the amount of direct government funding for business R&D.

Many countries now use tax incentives to stimulate more spending on research and development (R&D). The development of such incentives over the past decade is explained in part by the fact that this type of financial support is well-suited to today’s culture of innovation, which is both demanding and fast-moving. Unlike subsidies, tax incentives give firms the freedom to choose their R&D projects, without targeting a particular sector or technology. They are therefore well-suited to the complexity and multidisciplinary nature of innovation processes. The increased use of tax incentives also reflects the competition that exists between different countries when it comes to attracting R&D centres.

Since the 1990s, the amount of direct public funding for R&D in France has shown a downward trend, due in large part to reductions in funding for defence R&D. Direct public funding has accounted for less than 0.15% of France’s GDP since the end of the 2000s (chart 31.01). However, the amount of funding made available through the R&D tax credit (crédit d’impôt recherche – CIR) began to increase from 2004, and since 2008 has exceeded the amount of direct funding to settle at around 0.25% of GDP. Total government funding for business R&D in France accounted for 0.37% of GDP (chart 31.01), leaving France behind South Korea but far ahead of the United States, Germany and Japan.

The expansion of the CIR has encouraged a growing number of firms – and small firms in particular – to apply. More than 20,400 firms declared their R&D expenditure for the 2012 financial year and nearly 15,300 received the CIR (table 31.02). SMEs that were deemed autonomous for tax purposes accounted for 76% of the firms that received the CIR, 23% of declared expenditure and 25% of the CIR paid out. Firms with fewer than 10 employees, 97% of which were deemed autonomous for tax purposes, accounted for nearly 37% of firms that received the CIR.

The amount of CIR paid out was logically focused on firms with the highest R&D expenditure, but the proportion of CIR received by small enterprises and micro-firms was greater than that of their R&D expenditure. This is explained by the way in which the CIR works. It includes higher rates of relief for new Firms, which are often SMEs, as well as a reduced rate of relief (5%) for expenditure above €100 million (see ‘Methodology’ section opposite).

As in previous years, it was the ‘Electrics and electronics’ sector that declared the most expenditure (15%) and received the most CIR (16%) (table 31.03). Within this sector, the ‘manufacture of electronic components’ accounted for 4% of declared expenditure and CIR received. The ‘manufacture of basic pharmaceutical products and pharmaceutical preparations’ was the second largest sector in terms of declared expenditure (13%) and the third largest in terms of CIR received (11%). Certain activities within the service sector continued to grow. ‘Computer-related consultancy and support’ was the second largest sector in terms of CIR received (€633 million), while ‘architectural and engineering services’ came fourth with €530 million. They received more CIR than the ‘manufacture of motor vehicles’ and the ‘manufacture of ships, aircraft and rolling stock’.

There are several possible explanations for the difference between the proportion of declared expenditure and that of CIR received in certain sectors. New firms and small enterprises increase the amount of CIR received for a given amount of R&D expenditure, while expenditure over €100 million by a single firm has the opposite effect due to the application of a reduced rate of relief above this threshold. As a result, the relatively high proportion of CIR received by the ‘computer-related consultancy and support’ sector is explained by the large number of new small enterprises in this sector that received higher rates of relief. Conversely, the ‘manufacture of motor vehicles’ sector included several large central laboratories that declared high levels of expenditure.

R&D that is outsourced to dedicated research institutions is subject to a higher rate of CIR. This kind of research accounted for €449 million of the CIR base (after the maximum limits for subcontracting had been applied) in 2012, up 159% on 2007. Expenditure that was outsourced to dedicated research institutions accounted for 72% of expenditure outsourced to dedicated research institutions (table 31.04). Higher education institutions accounted for 13% of the total, an increase in comparison with 2011.

&

 Coverage:Whole of France.

How to cite this paper :

QUEMENER Justin, SACHWALD Frédérique. The R&D tax credit: an incentive for firms to increase their R&D expenditure. In: Higher education & research in France, facts and figures - 49 indicators [online]. KABLA-LANGLOIS Isabelle (dir.). Paris: Ministère de l'Éducation nationale, de l'Enseignement supérieur et de la Recherche, 2015. 8th ed. Chapter 31, 72-73 [Accessed 09/16/2019]. ISBN 978-2-11-139433-9. https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/EESR8EN_R_31-the_r_d_tax_credit_an_incentive_for_firms_to_increase_their_r_d_expenditure.php

close

Cite :   Share:          

The R&D tax credit (crédit d’impôt recherche – CIR) is designed to stimulate business R&D. It is deducted from the taxes payable by a firm for the financial year in which the expenditure was incurred. The base primarily covers R&D expenditure (expenses relating to human resources and equipment allocated to R&D and to subcontracted research).

Since 2008, the CIR has been calculated on the basis of eligible expenditure, with no upper limit. In accordance with the Frascati Manual, this expenditure is defined as intramural business enterprise expenditure on R&D (BERD), plus some additional types of expenditure (patents, technology intelligence or very small amounts). Rates in force in 2012: 30% of expenditure up to €100 million (40% for firms entering the system for the first year and 35% for the second year) and 5% of expenditure above €100 million.

Further information about the methodology used can be found in the document entitled ‘Le crédit d’impôt recherche en 2012' (The R&D tax credit in 2012), which is available on the higher education and research website of the French Ministry of Education, Higher Education and Research (Ministère de l’Éducation nationale, de l’Enseignement supérieur et de la Recherche – MENESR).

 

Key figures


Amount of R&D tax credit
5,333 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-814-amount_of_r_d_tax_credit.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises with 1 to 9 employees
299 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-815-amount_of_r_d_tax_credit_for_business_enterprises_with_1_to_9_employees.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of of R&D tax credit for business enterprises with 1 to 9 employees
5.6%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-816-share_of_of_r_d_tax_credit_for_business_enterprises_with_1_to_9_employees.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises with 250 to 4,999 employees
1,803 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-817-amount_of_r_d_tax_credit_for_business_enterprises_with_250_to_4_999_employees.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
  See more key figures  
Share of R&D tax credit for business enterprises with 250 to 4,999 employees
33.8%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-818-share_of_r_d_tax_credit_for_business_enterprises_with_250_to_4_999_employees.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises with 5,000 employees and over
1,828 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-819-amount_of_r_d_tax_credit_for_business_enterprises_with_5_000_employees_and_over.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit for business enterprises with 5,000 employees and over
34.3%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-820-share_of_r_d_tax_credit_for_business_enterprises_with_5_000_employees_and_over.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises with 10 to 249 employees
1,376 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-821-amount_of_r_d_tax_credit_for_business_enterprises_with_10_to_249_employees.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
  See more key figures  
Share of R&D tax credit for business enterprises with 10 to 249 employees
25.8%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-822-share_of_r_d_tax_credit_for_business_enterprises_with_10_to_249_employees.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises in the Electrical and electronics industry
843 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-823-amount_of_r_d_tax_credit_for_business_enterprises_in_the_electrical_and_electronics_industry.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises in Pharmaceuticals
574 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-824-amount_of_r_d_tax_credit_for_business_enterprises_in_pharmaceuticals.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises in the Automobile industry
344 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-825-amount_of_r_d_tax_credit_for_business_enterprises_in_the_automobile_industry.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
  See more key figures  
Amount of R&D tax credit for business enterprises in Naval, aeronautical and railway construction
338 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-826-amount_of_r_d_tax_credit_for_business_enterprises_in_naval_aeronautical_and_railway_construction.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises in Chemicals, rubber, plastics
271 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-827-amount_of_r_d_tax_credit_for_business_enterprises_in_chemicals_rubber_plastics.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises in the Mechanical engineering industry
206 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-828-amount_of_r_d_tax_credit_for_business_enterprises_in_the_mechanical_engineering_industry.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises in Textiles, wearing apparel, leather
89 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-829-amount_of_r_d_tax_credit_for_business_enterprises_in_textiles_wearing_apparel_leather.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
  See more key figures  
Amount of R&D tax credit for business enterprises in Computer consultancy and assistance
633 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-830-amount_of_r_d_tax_credit_for_business_enterprises_in_computer_consultancy_and_assistance.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises in Architectural and engineering services
530 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-831-amount_of_r_d_tax_credit_for_business_enterprises_in_architectural_and_engineering_services.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises in Telecommunications services
70 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-832-amount_of_r_d_tax_credit_for_business_enterprises_in_telecommunications_services.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Amount of R&D tax credit for business enterprises in Banking and insurance services
91 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-833-amount_of_r_d_tax_credit_for_business_enterprises_in_banking_and_insurance_services.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
  See more key figures  
Amount of R&D tax credit for business enterprises in the Research and development sector
179 M
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-834-amount_of_r_d_tax_credit_for_business_enterprises_in_the_research_and_development_sector.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit received by business enterprises in the Electrical and electronics industry
15.9%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-835-share_of_r_d_tax_credit_received_by_business_enterprises_in_the_electrical_and_electronics_industry.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit received by business enterprises in Pharmaceuticals
10.7%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-836-share_of_r_d_tax_credit_received_by_business_enterprises_in_pharmaceuticals.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit received by business enterprises in the Automobile industry
6.5%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-837-share_of_r_d_tax_credit_received_by_business_enterprises_in_the_automobile_industry.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
  See more key figures  
Share of R&D tax credit received by business enterprises in Naval, aeronautical and railway construction
6.3%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-838-share_of_r_d_tax_credit_received_by_business_enterprises_in_naval_aeronautical_and_railway_construction.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit received by business enterprises in Chemicals, rubber, plastics
5.1%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-839-share_of_r_d_tax_credit_received_by_business_enterprises_in_chemicals_rubber_plastics.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit received by business enterprises in the Mechanical engineering industry
3.9%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-840-share_of_r_d_tax_credit_received_by_business_enterprises_in_the_mechanical_engineering_industry.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit received by business enterprises in Textiles, wearing apparel, leather
1.7%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-841-share_of_r_d_tax_credit_received_by_business_enterprises_in_textiles_wearing_apparel_leather.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
  See more key figures  
Share of R&D tax credit received by business enterprises in Computer consultancy and assistance
11.9%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-842-share_of_r_d_tax_credit_received_by_business_enterprises_in_computer_consultancy_and_assistance.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit received by business enterprises in Architectural and engineering services
9.9%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-843-share_of_r_d_tax_credit_received_by_business_enterprises_in_architectural_and_engineering_services.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit received by business enterprises in Telecommunications services
1.3%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-844-share_of_r_d_tax_credit_received_by_business_enterprises_in_telecommunications_services.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
Share of R&D tax credit received by business enterprises in Banking and insurance services
1.7%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-845-share_of_r_d_tax_credit_received_by_business_enterprises_in_banking_and_insurance_services.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>
  See one more key figure  
Share of R&D tax credit received by business enterprises in the Research and development sector
3.3%
 
2012
Whole of France
 
See:   Embed:    Share:    
You can embeded this tile to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:
<iframe src='https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/CC-846-share_of_r_d_tax_credit_received_by_business_enterprises_in_the_research_and_development_sector.php' width='100%' height='155 px' frameborder='0' id='GC' scrolling='no' style='min-width:240px; max-width:490px'></iframe>

31.01 Changes in government funding of business R&D and of intramural business enterprise expenditure on R&D (as % of GDP)

Intramural business enterprise expenditure on R&D
Direct government funding
R&D tax credit
 
 

In 2012, intramural business enterprise expenditure on R&D accounted for 1.44%, the R&D tax credit 0.26% and direct government funding 0.12% of GDP.

 Coverage: Whole of France.

You can embed this chart to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:

<iframe src="https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/illustration-EESR8EN_R_31-0-changes_in_government_funding_of_business_r_d_and_of_intramural_business_enterprise_expenditure_on_r_d_as_of_gdp.php" width="500px" height="700px" frameborder="0" id="EESR8EN_R_31-0" scrolling="auto"></iframe>

close

Download:     Embed: <\>   Share:            

31.02 Beneficiaries of the R&D tax credit (CIR), declared expenditure and CIR paid out in 2012, by size of firm

 
CIR beneficiaries Declared expenditure CIR
Number of employees Breakdown (%) Autonomous firms (1) as a proportion of the firms in receipt of CIR (%) Amount (in €M) Breakdown (%) Proportion of expenditure declared by autonomous firms (1) (%) Amount (in €M) Breakdown (%) Proportion of CIR paid out to autonomous firms 1 (%) Average CIR (in €k) CIR / declared expenditure (%)
1 to 9 5,668 37.1 96.5 940 4.9 91.8 299 5.6 92.3 53 31.8
10 to 249 7,910 51.8 77.4 4,579 23.9 77.0 1,376 25.8 77.3 174 30.0
Fewer than 250 13,578 88.9 85.4 5,519 28.8 79.5 1,675 31.4 80.0 123 30.3
250 to 4,999 1,230 8.0 30.2 6,022 31.4 20.0 1,803 33.8 18.8 1,466 29.9
5,000 and over 96 0.6 6.3 7,561 39.4 0.4 1,828 34.3 0.6 19,045 24.2
Not known 377 2.5 98.9 82 0.4 99.4 26 0.5 98.8 69 31.9
Total 15,281 100.0 80.8 19,184 100.0 29.8 5,333 100.0 32.2 349 27.8
 

51.8% of the firms that received the R&D tax credit (CIR) employed between 10 and 249 people. 85.4% of the firms that received the CIR and employed between 10 and 249 people were deemed autonomous for tax purposes.
1 Firms deemed autonomous for tax purposes

📄 Source:MENESR-DGRI
 Coverage: Whole of France.

You can embed this table to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:

<iframe src="https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/illustration-EESR8EN_R_31-1-beneficiaries_of_the_r_d_tax_credit_cir_declared_expenditure_and_cir_paid_out_in_2012_by_size_of_firm.php" width="500px" height="700px" frameborder="0" id="EESR8EN_R_31-1" scrolling="auto"></iframe>

close

Download:     Embed: <\>   Share:            

31.03 Breakdown of declared expenditure and of the R&D tax credit paid out in 2012 1, by sector (as % and in €M)

 
Declared expenditure
(%)
R&D tax credit
Breakdown
(%)
Amount
(in €M)
Manufacturing 63.0 60.3 3,213
Electrics and electronics sector 15.0 15.9 843
Electrics sector 5.2 5.7 277
Manufacture of scientific and technical instruments 4.1 4.1 219
Manufacture of electronic components 2.7 2.9 144
Other 3.0 3.2 203
Manufacture of basic pharmaceutical products and pharmaceutical preparations, perfumes and cleaning and polishing preparations 13.0 10.7 574
Manufacture of basic pharmaceutical products and pharmaceutical preparations 10.5 8.9 476
Manufacture of perfumes and cleaning and polishing preparations 2.5 1.8 98
Manufacture of motor vehicles 8.4 6.5 344
Manufacture of ships, aircraft and rolling stock 7.0 6.3 338
Manufacture of chemicals and chemical products, rubber and plastic products 4.8 5.1 271
Mechanical engineering 3.6 3.9 206
Manufacture of textiles, clothing and leather goods 1.5 1.7 89
Other manufacturing 9.8 10.2 547
Service activities 35.1 37.7 2,013
Computer-related consultancy and support 10.9 11.9 633
Architectural and engineering services 9.4 9.9 530
Telecommunications activities 1.5 1.3 70
Financial and insurance activities 1.6 1.7 91
Research and development 2 3.0 3.3 179
Other service activities 8.7 9.6 510
Other sectors 3 1.9 2.0 107
Total 100 100 5,333
 

1 After reallocation of the Holding Company and R&D Services sectors.
2 The amounts corresponding to R&D were broken down according to the sector making use of them, in cases where this was not the R&D Services sector itself.
3 'Agriculture, Forestry and Fishing', 'Building and Civil Engineering' and unspecified activities (0.1%).

📄 Source:MENESR-DGRI
 Coverage: Whole of France.

You can embed this table to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:

<iframe src="https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/illustration-EESR8EN_R_31-2-breakdown_of_declared_expenditure_and_of_the_r_d_tax_credit_paid_out_in_2012_1_by_sector_as_and_in_em.php" width="500px" height="700px" frameborder="0" id="EESR8EN_R_31-2" scrolling="auto"></iframe>

close

Download:     Embed: <\>   Share:            

31.04 Breakdown of expenditure outsourced to institutions that conducted public research in France 1 in 2012

 
Amount
(in €M)
Breakdown
(%)
Higher education institutions 66 13.0
Universities 35 6.9
Engineering schools 29 5.8
Other higher education institutions 2 0.3
Dedicated research institutions 343 71.7
EPICs 305 60.1
EPSTs 58 11.5
Not-for-profit institutions (NPI) 52 10.2
Technological institutes for industries 12 2.4
Foundations 10 1.9
Other NPIs 30 5.9
Other 25 5.1
University and regional hospitals 20 4.0
Total 506 2 100.0
 

1 Total from invoices declared by firms in the appendix to their tax return, with no duplication of items or upper limits.
2 The data collected from these appendices cover 98% of the expenditure subcontracted to institutions that conduct public research (€516 M).

📄 Source:MENESR-DGRI
 Coverage: Whole of France.

You can embed this table to your website or your blog by copying the HTML code and pasting it into the source code of your website / blog:

<iframe src="https://publication.enseignementsup-recherche.gouv.fr/eesr/8EN/illustration-EESR8EN_R_31-3-breakdown_of_expenditure_outsourced_to_institutions_that_conducted_public_research_in_france_1_in_2012.php" width="500px" height="700px" frameborder="0" id="EESR8EN_R_31-3" scrolling="auto"></iframe>

close

Download:     Embed: <\>   Share:            

Related statistical publication

 Note recherche 05.02 - Un panorama international des mécanismes nationaux d'aides fiscales à la recherche et à l'innovation - Stéphane Lhuillery - September 2005
L'innovation et la recherche participent fortement à la croissance économique. Depuis plusieurs années, les pays de l'OCDE soutiennent les firmes innovantes en mettant en place des aides fiscales, différentes en poids selon les pays. Ces aides se sont développées, 16 pays de l'OCDE en 2003 avaient recours à celles-ci, contre 12 pays en 1996. Ces aides sont de 3 sortes : l'amortissement accéléré, l'abattement fiscal et le crédit d'impôt. Ces aides sont centrées sur l'activité de recherche & développement des entreprises considérées comme le coeur du processus innovant ; elles tiennent compte également d'autres coûts de l'innovation, comme les dépenses de développement industriel, la publicité, le design... Les dispositifs ont évolué, orientant les mécanismes d'incitations à l'innovation vers l'intégration de la sous-traitance de la recherche, la prise en charge des dépenses de coopération entre recherche publique et privée, ou celle de l'emploi de titulaires de doctorat. Cependant, les disparités sont importantes entre les mécanismes nationaux, dont les objectifs demeurent variés. En outre, les différents pays conservent parallèlement leurs aides directes à l'innovation. Les aides fiscales s'articulent avec l'ensemble du système fiscal national et dépendent de la fiscalité des autres pays développés.

Other editions

Etat de l'enseignement supérieur et de la rechercheHigher education & research in France, facts and figures 10th edition - June 2017
31 - the R&D tax credit: an incentive for firms to increase their R&D expenditure - Justin Quemener
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. [Consult the following page]
Etat de l'enseignement supérieur et de la rechercheHigher education & research in France, facts and figures 9th edition - November 2016
32 - the R&D tax credit: an incentive for firms to increase their R&D expenditure - Justin Quemener
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. [Consult the following page]

Translation

 Etat de l'enseignement supérieur et de la rechercheL'état de l'Enseignement supérieur et de la Recherche en France n°8 - juin 2015
31 - le crédit d'impôt recherche, dispositif de soutien à la R&D des entreprises - Justin Quemener & Frédérique Sachwald
Depuis la réforme du Crédit d’impôt recherche (CIR) de 2008, le nombre d’entreprises l’utilisant a très fortement augmenté. Désormais, la quasi-totalité des entreprises actives en R&D en France connaissent et utilisent le CIR lorsqu’elles mènent des projets de R&D. La créance atteint 5,3 milliards d’euros au titre de 2012, soit 0,26 % du PIB et le double des financements publics directs à la R&D des entreprises [Consult the following page in french]


Quick access

Share