CII innovation tax credit

CII: 30% reduction on your outlay!

The 2022 Finance Act extends the innovation tax credit (CII) until January 31, 2024. Since January 1, 2023, the calculation method has changed.

The CII now allows you to benefit from a 30% reduction on your innovation-related expenses.

What are the financial advantages of choosing a CII-approved provider ? What is the IIC and how do I set it up?


Why did NetDevices choose to obtain CII approval?

CII approval is a recognized label. It is a guarantee of our ability to innovate for our customers. It confirms our quality as a service provider specialized in the digital project developmentThis is a field at the cutting edge of innovation. It reinforces our credibility and reassures our customers of our expertise in innovative projects.

It reinforces the agency's image with industry professionals, particularly experienced engineers and developers looking for innovative companies. This helps us to attract and retain the talent we need to successfully complete our projects. R&D projects.

Our team frequently works on research and development of high value-added solutions. The team's creativity strengthens the agency's technical skills.

It should also be remembered that obtaining CII approval implies specific requirements, notably in terms of the amount of research and development (R&D) expenditure, project qualification and documentation of R&D activities. 

NetDevices meets these requirements to position itself in the innovation and R&D market.


How the ITC works & new amounts

The CII was introduced in 2013. It is an extension of the research tax credit (CIR). They encourage companies to invest in R&D.

The beneficiaries are SMEs according to the current European definition that incur certain innovation expenses are eligible for the innovation tax credit. 

As of January 1, 2023, the reform of the methods for determining the ITC for expenses incurred will bring them into line with European legislation:


  • Continued inclusion in the base for fixed operating expenses
  • The standard CII rate increases. It increases from 20% to 30% of project expenditure.
  • The rate of the CII in the French overseas departments has been increased. It rises from 40% to 60% of project expenditure.
  • The CII rate for establishments located in Corsica remains at 40% for small businesses and 35% for medium-sized businesses.

The incorporation of the provisions of the EU RGEC regulation of June 17, 2014 exclude from the scheme companies in difficulty and companies that are subject to an injunction to recover unenforced aid issued in a previous decision by the European Commission declaring aid granted illegal and incompatible with the internal market.

120.000 € per year is the credit limit. 400.000 per year is the maximum ceiling for expenses incurred.


Does my project qualify for the innovation tax credit? What types of expenditure are taken into account?

Your project must advance the state of the art as defined for tax purposes, i.e. the scientific and technical knowledge available at the start of the project. The project requires an R&D operation combining a significant element of novelty with the resolution of a scientific and/or technical uncertainty.

Eligible expenses are those related to prototype design, prototype production and pilot installation of the new product. These different construction stages must be superior technical performance, functionality, ergonomics or eco-design in relation to the products marketed by your competitors at the start of the project.

Expenses taken into account are internal or due to subcontracting.

Please note: Only the technological part of a service innovation is eligible for the CII.

In order to ensure that innovation projects are eligible for the CII, a tax rescript request, a prior opinion, is to be submitted to the tax authorities no later than 6 months before the CIR-CII declaration filing deadline. 

Find out more about applying for a rescript :

Companies can benefit from the CII independently or in addition to the CIR.


How do I claim an ITC?

The declaration must be made at the same time as the special CIR declaration.

This declaration should be made in paragraph IV of the 2069-A-SD declaration form.


  • If the company is subject to corporate income taxIn the case of a company with a balance sheet, a Cerfa n°11081 form must be submitted to the tax authorities by April 15 at the latest, together with the balance statement. 
  • If the company is subject to income taxIf you are a French company, you must submit the Cerfa n°11081 form to the tax office by the 2nd working day following May 1st at the latest.

Download Cerfa form n°11081/2069-A-SD :