Reform of the Research Tax Credit: what's changing in 2025!

This reform could have major consequences for companies engaged in research and development (R&D) activities. Here are the main changes to bear in mind:

Reduction in the rate for operating expenses: lowered from 43% to 40%.
Elimination of certain eligible expenses: patents, plant certifications and technology watch are no longer taken into account.
Disappearance of the "Young Doctor" scheme: the possibility of doubling the remuneration of young researchers has been abolished.
Innovation Tax Credit (CII) renewed, but with the rate reduced from 30% to 20%.

This measure could have a negative impact on companies' ability to innovate, despite the fact that research is a key driver of competitiveness and growth.

Optimising the CIR is much more than a simple administrative process. It means knowing the technical and regulatory intricacies of the CIR in order to optimise and secure the best possible use of the amount claimed.

For more information, contact : Benjamin Chemoul