France has extended its collaborative research tax credit through to the end of 2028, allowing private companies to continue claiming credits on research expenses invoiced by public and semi-public organisations under formal partnership agreements, as part of the broader innovation measures contained in the 2026 Finance Law.
France has taken a further step to strengthen its innovation ecosystem with the extension of its Collaborative Research Tax Credit (CICo), as announced by the tax authority on 1 April 2026.
Through Article 37 of Law No. 2026-103, part of the Finance Law for 2026, the government has reinforced incentives for businesses to engage in long-term research partnerships with public and semi-public institutions. By prolonging the eligibility of certain research expenses beyond the original 2025 deadline, this measure signals a clear commitment to fostering sustained collaboration between the private sector and research organisations, while providing companies with greater financial certainty to invest in ambitious, multi-year R&D initiatives.
The CICo refers to the Collaborative Research Tax Credit, a fiscal mechanism governed by Article 244 quater B bis of the General Tax Code. It is designed to incentivise private companies to engage in long-term research partnerships with research and knowledge dissemination organisations.
This extension ensures that expenses invoiced by research and knowledge dissemination organisations within the framework of these collaborative contracts remain eligible for the tax credit for an additional three years beyond the original 2025 limit.
The main details of this measure under the new legislation are:
- Extension of eligibility: Article 37 of Law No. 2026-103 (the Finance Law for 2026) officially extends the application of this tax credit from its previous 2025 deadline to 31 December 2028.
- Targeted contracts: The extension applies specifically to research collaboration contracts concluded starting from 1 January 2026.
- Operational scope: It allows companies to claim tax credits on research expenses invoiced by public or semi-public research organisations when these activities are performed within the framework of a formal collaborative agreement.
In the broader context of the 2026 Finance Law, this measure is part of a strategic effort to support innovation. It works alongside other incentives, such as the creation of the “impact innovation young enterprise” category, which offers tax reductions to companies combining R&D with social utility.
By extending the CICo to 2028, the law provides the fiscal stability necessary for companies to commit to complex, multi-year R&D projects in partnership with public laboratories.
Earlier, France enacted Finance Law for 2026 (Law No. 2026-103) and published it in the Official Journal of the French Republic on 20 February 2026.
