Tax decreaseIn effectCorporate taxNational
Innovation tax credit (CII) – extension at a reduced rate
Extension of the CII to 31 December 2027, but with the rate reduced from 30% to 20%. The maximum credit falls from €120,000 to €80,000 per year.
Measure originators
General rapporteurLIOT
Charles de Courson
Libertés, Indépendants, Outre-mer et Territoires
General rapporteurLR
Jean-François Husson
Les Républicains
InitiatorEPR
Antoine Armand
Ensemble pour la République
Impact on public finances
Costs 230 m €/yr2026 estimate · State
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Effective date
1 January 2025
Measure impact
Rate reduced from 30% to 20% for expenditure from 15 February 2025. Annual expenditure ceiling unchanged at €400,000. Maximum credit: €80,000 (versus €120,000). Transitional clause: 30% rate kept for expenditure from 1 to 14 February 2025.
Official references
Law number: Loi n° 2025-127 du 14 février 2025
Sources
Loi de finances 2025Official
14 February 2025
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
14 February 2025President of the Republic signature
Promulgation
Publication au Journal officiel
Law n° 2025-127 (LFI 2025) promulgated by President
Completed
1 January 2025Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Innovation tax credit extended through 2027 effective