Zeton BV officially accredited for the French Crédit d’Impôt Recherche (CIR) program

February 6, 2026

The French Ministry of Higher Education and Research has officially approved Zeton BV as an organisation qualified to carry out Research & Development (R&D) activities on behalf of private companies. Zeton BV is now listed among the accredited private research organisations published by the French government (www.recherche.gouv.fr).

The French Research Tax Credit (Crédit d’Impôt Recherche, CIR) is a broad R&D incentive program that applies across all industries and company types, offering strong financial support for innovation.

Who can benefit from the CIR?

Any industrial, commercial, or agricultural organisation that is subject to corporate tax in France is eligible to claim the CIR.

Which expenses qualify?

Eligible expenditures include:

• Personnel and equipment costs directly allocated to R&D
• Subcontracted R&D performed by accredited organisations such as Zeton BV
• Technological watch activities
• Patent filing and patent protection costs

How is the tax credit obtained?

The CIR is first applied against the company’s corporate tax due.
If the credit exceeds the tax owed, the balance is refunded at the end of the third year.
Young innovative companies (JEI) may receive an immediate refund, and companies unable to use the credit directly may leverage it to secure bank loans.

How is the tax credit calculated?

The CIR is calculated based on the company’s declared R&D expenditures:

• 30% of eligible R&D expenses up to €100 million
• 5% for expenditures above this threshold.
  For companies entering the system for the first time, enhanced rates may apply (50% in year one, 40% in year two).
  Other public R&D support (such as grants or refundable loans) must be deducted from the base before computing the credit.

Click here to download the brochure on the CIR: Guide du crédit d’impôt recherche 2025 | enseignementsup-recherche.gouv.fr