The innovation tax credit (CII) is an extension of the research tax credit (CIR) that applies to expenses related to prototypes and pilot installations of new products. The CII is reserved for community-defined SMEs, namely:

  • for companies with fewer than 250 employees.
  • for companies with a turnover of less than 50 million euros or a balance sheet total of less than 43 million euros.
  • Is considered eligible for the Innovation Tax Credit (CII) a new tangible or intangible product that meets the following two conditions:
  • it has not yet been brought to market
  •  it distinguishes itself from existing or previous products through superior technical performance, eco-design, ergonomics, or its features

To summarize, the innovation tax credit (CII), like the CIR, is a key tool for boosting innovation and competitiveness of French businesses. Having RiGAKEN accompany you is a simple and guaranteed way to benefit from this tax advantage while saving time and increasing efficiency. So don't hesitate, contact us!

New! For expenses incurred starting January 1st, 2023, the credit rate (CII) applicable to eligible expenses is increased to 30% instead of the previous 20%, thus increasing the maximum CII base from 80,000€ to 120,000€.

If you read French, the texts governing the CII are as follows:

Article 244 quater B

244 quater B Article


Le CII est défini dans k de l'article 244 quater B.

Read the article

Bulletin Officiel des Impôts


Article 244 quater B provides a tax incentive mechanism for the development of innovative products as shown in the following BOFIPs: