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Free zones

Free zones and incentives in France

France has no general free zones. Its incentives target research, innovation and young companies and they are among the largest in Europe.

Quick answer

The research tax credit (CIR) refunds 30% of eligible R&D spending. Young innovative companies (JEI) get reduced social charges. Bpifrance offers loans and grants, and customs warehousing helps traders.

Verified Oct 2026 · Bpifrance and DGFiP
Company formationCorporate taxBusiness lawsFree zonesBankingVisas
Research credit
30%
Innovation credit
20%
JEI
Reduced charges
Free zones
None

Main programmes

The incentives founders use most often.

ProgrammeBenefitWho qualifies
CIR (research credit)30% of eligible R&DCompanies doing qualifying research
CII (innovation credit)20% for SMEsPrototype and pilot design
JEI statusLower employer charges for R&D staffYoung companies spending heavily on R&D
BpifranceLoans, grants and guaranteesStartups and SMEs
Example

A startup investing €300,000 in R&D salaries can claim a €90,000 research credit that gets refunded in cash when the SME has no tax to pay.

How it works in practice

Rescrit

You can ask the tax office in advance to confirm that a project qualifies, which reduces audit risk.

Documentation

Maintain technical files documenting the state of the art, uncertainties and work performed.

Customs

Imported goods in bonded warehouses and inward processing structures defer the imposition of duty.

Editor's note

CIR and JEI together can cut the cost of an R&D team substantially. They also attract audits, so document from the start.

Before you start
  • R&D projects identified
  • Technical documentation started
  • JEI eligibility checked
  • Bpifrance contacted
  • Rescrit considered for large claims

What to watch

Audit riskCIR claims are often audited.
SubcontractingOnly approved subcontractors count fully.
Rate changesCII and JEI rules were adjusted in recent budgets.

Common questions

Are there tax-free zones?

Temporary relief is available in some regional zones, though no general free zones exist.

Is CIR refundable?

Immediately for SMEs and young companies.

Can foreign-owned companies claim?

Yes, if the R&D is done in France.

Local terms

CIR
Crédit d’impôt recherche.
CII
Crédit d’impôt innovation.
JEI
Jeune entreprise innovante.

Primary sources

Bpifrance↗impots.gouv.fr (DGFiP)↗French Customs (Douane)↗
Next stepCost estimatorFirst-year costs including incentives. CompareFree zones and incentives everywhereZones, grants and special regimes compared.
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