hetgrantby Hetmos

Research Tax Credit

Recover 30% of your R&D spend.

The CIR lets companies with R&D spend recover 30% of it as a tax credit — immediately refundable for SMEs.

The scheme

The CIR lets companies with R&D spend recover 30% of it as a tax credit, immediately refundable for SMEs.

Eligible base: up to €100M of R&D spend (30% rate), then 5% beyond.

Eligible spend: salaries of researchers and technicians, depreciation of dedicated equipment, approved subcontracting, patents, technology watch.

Eligibility criteria

Company status
Any company taxable in France (corporate or income tax) — SMEs prioritized for immediate refund.
Nature of work
Fundamental, applied research or experimental development (EU definition).
Innovative character
Resolving a scientific or technological uncertainty — not standard development.
Required documentation
Project sheets, R&D team CVs, time sheets, spend supporting documents.
Filing deadline
Form 2069-A with the tax return — fiscal year N filed in N+1.

What Hetmos does for you

  • Eligibility audit of your R&D projects — identification of qualifying spend.
  • Drafting of project sheets compliant with MESRI requirements.
  • Optimized calculation of the claim base — reprocessing of mixed spend.
  • Support in case of a tax audit (CIR tax ruling available).
  • Coordination with your accountant for integration into the tax return.
  • Multi-year monitoring — optimization over 3 fiscal years.

The HetGrant CIR process

  1. 1

    Free diagnostic

    Online form — answer within 48h on estimated eligibility.

  2. 2

    In-depth audit

    Analysis of projects, teams and spend over the last 3 fiscal years.

  3. 3

    File drafting

    Project sheets, base calculation, supporting documentation.

  4. 4

    Filing & follow-up

    Integration into the tax return, refund tracking, DGFiP correspondence.

  5. 5

    Tax audit (if any)

    File defense — experts available to support you in case of an audit.

CIR diagnostic

Fill in your details: a CIR expert gets back to you with a claim estimate.

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