Use of tax credits by digital start-ups in France 2019-2020, by type
A tax credit is a tax reduction that can be refunded. The Research Tax Credit (RTC) is a support measure for business research and development activities, without any sector or size requirement. The innovation tax credit is a tax measure reserved for SMEs. Those can benefit from a tax credit of 20 percent of the necessary expenses for the design and / or the realization of prototypes or pilot installations of a new product.