Tax decreaseProposedCorporate taxNational

Innovation tax credit opened to mid-sized companies (within de minimis aid limits)

The amendment amends Article 244 quater B of the General Tax Code: innovation expenses (design of prototypes or pilot installations of new products, Section II(k)) incurred by mid-sized companies would qualify for the innovation tax credit, so far reserved for SMEs, in compliance with the EU de minimis Regulation (EU) 2023/2831. Applies to expenses incurred from 1 January 2027.

Measure originators

InitiatorEPR

Gabriel Attal

Ensemble pour la République

Impact on public finances

No official estimate found for this measure.

Effective date

1 January 2027

Measure impact

Mid-sized companies (250 to 4,999 employees) could claim the innovation tax credit on their prototype and pilot installation spending, within the existing spending cap and de minimis aid limits. Adopted by public vote on the evening of 28 October 2026.

Official references

Law number: PLF 2027 (AN n° 3210), art. additionnel après l'art. 15 (amdt n° I-3659)

Sources

Amendement n° I-3659 (Gabriel Attal) – PLF 2027, après l'art. 15Parliamentary

28 October 2026

Assemblée nationale – scrutin public n° 9192Vote

28 October 2026

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%

2 / 3 steps

Pending

3 November 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi (Conférence des présidents du 20 octobre 2026)

Source

Completed

28 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Actors

Gabriel Attal

Vote result

Adopted

Amendement n° I-3659 adopté en séance (après l'art. 15) ; avis de la commission et du Gouvernement non vus (compte rendu de la 2e séance du 28/10 non publié). Scrutin public n° 9192 (89 pour, 74 contre, 3 abstentions).

Source

Completed

1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale (projet de loi n° 3210)

Source