CII, how does it work?
The innovation tax credit is a tax measure reserved for SMEs. This can benefit from a tax credit of 20% of the expenses necessary for the design of prototypes or pilot installations of new products. The base is capped at €400,000 per year and per company. The declaration must be completed according to the same procedures as the research tax credit (CIR). Under certain conditions, SMEs can benefit from early repayment of their CII.
Is my project eligible for the CII?
The innovation must concern the design of a hardware or software prototype that satisfies the following two cumulative conditions:/ It is not yet available on the market on the date of the launch of operations (competitive environment)./ It differs from existing or previous products by superior technical performance (reliability, precision, speed, etc.), eco-design (reduced environmental impact during use, in raw materials, manufacturing , distribution or at the end of life), ergonomics in the use of the product or even its functionalities.
Whatever the maturity of your innovation project, our teams support you in bringing it to fruition.
- Learn more about Innovation Credit Tax (CII)
- Learn more about our Start up Attitude
- Contact our teams