The 2026 Social Security Financing Bill (PLFSS) provides for a further increase in the minimum research expenditure rate required to qualify for Young Innovative Company (JEI) status: from 20% to 25% of total expenditure.
From now on, if the PLFSS is adopted as it stands, a JEI should allocate at least 25% of its expenses to research.
As for a growth-oriented JEI (JEIC): it should allocate between 51% and 251% to research.
This increase comes after the rate had already been raised from 15% to 20% during the previous finance law.
The exemption from CFE (business property tax) for JEIs and JEICs (growth-oriented JEIs) is set to end on January 1, 2026. Only social security exemptions will be maintained.
This new tightening of the regime raises questions about the real support for innovative start-ups, at a time when the ecosystem is already facing a tense economic climate.
Article written by:
Alex PROUVEUR – Tax Lawyer at G.A.C. Group
Alex holds a master's degree in tax law from the Catholic University of Lille and a specialized master's degree in business management from Skema Business School, specializing first in local taxation and then in innovation taxation. At G.A.C Group, he brings his expertise to innovative companies through constant monitoring of legislation and case law, and assists them when they are faced with audits by the tax authorities.
Would you like to find out more about these developments?
Ask our experts
Newsletter
Receive all our expert news by e-mail.
Subscribe to our newsletter.
Discover our support services to strengthen your company's tax performance.
or your application for JEI status
