Origin and purpose of the device The collaborative research tax credit (CICo) was established to compensate for a limitation imposed on the R&D tax credit base. Indeed, research expenses entrusted to public bodies or similar organizations were excluded from the R&D tax credit base to avoid double tax benefits.
In order to maintain the attractiveness of public-private partnerships, the legislator introduced an autonomous tax credit specifically targeting expenses incurred under research collaboration contracts in Article 244 quater B bis of the CGI. The aim is to promote synergies between companies and research organizations for the dissemination of knowledge.
Scope of application and extension Article 37 of Law No. 2026-103 of February 19, 2026 extends the device for contracts concluded until December 31, 2028.
The CICo applies to expenses invoiced by eligible organizations under a genuine collaboration contract involving active participation from both parties and a sharing of risks and results. Purely commercial or subcontracting services are excluded from the device.
Calculation methods and reporting obligations The tax credit is equal to 40% of eligible expenses, up to 6 million euros per year (increased to 50% for SMEs as defined by the European Union).
These expenses must be exclusive of taxes and correspond to the invoicing from partner organizations, subject to compliance with effective collaboration conditions.
In terms of reporting, the tax credit is declared on form No. 2069-A-SD, attached to the profit and loss statement. It is offset against the tax balance for companies and, if applicable, may result in a refund. Any excess is a credit to the state, carryover for the following 3 years. After this period, the unapplied fraction is refunded.
Source: BOFiP News of April 1, 2026
