Manufacturing and R&D at the Heart of FDIs

R&D: Tax incentives available nationally

France has a number of favourable R&D tax credit schemes available nationally to support R&D activity and capital expenditure. These include research tax credits, employment tax credits and other tax breaks. The French National Research Agency (ANR) also supports competitive R&D funding programmes.

Jobs creation & CAPEX: Limited tax and cash incentives available to parts of France

Cash grants are available at a regional and national level in assisted areas (maximum aid intensity of 15% for large companies). Relief on local direct taxation (local economic contribution, property tax) is also available in certain parts of the country, particularly for setting up or expanding industrial businesses.

Training: Range of incentives available nationally and regionally

France offers a range of vocational and adult learning programmes at both national and local levels. Programmes can support up to 50% of training costs.

Green and other: Tax and Cash incentives available nationally

The French Government recently announced new tax credits for environmentally-friendly investments (to be included in next year’s budget). The measures will cover companies' capital expenditures on 25-40% of their investments in wind and solar power facilities, heat pumps, and batteries.