France offers an R&D tax credit of 30% of qualifying R&D expenses on deductible tax income, for
all companies across all sectors.
As main features, this volume-based regime includes an additional benefit of 43% of eligible staffing
costs and 75% of eligible capex costs (subcontracted R&D with doubled advantage for public partners) making it attractive for all claimants, whether claiming inhouse or external R&D expenses.
European-sized SMEs can also claim 30% from expenditure in 2023 of innovation expenses up to 80K€ (400K€ in QE).