France's 2027 budget bill keeps the research tax credit and adds a temporary deduction for investment in AI, robotics and 3D printing

France's 2027 budget bill keeps the research tax credit and adds a temporary deduction for investment in AI, robotics and 3D printing

1 October 2026 — The French government presented its draft budget for 2027, the projet de loi de finances (PLF 2027), on Thursday 1 October 2026, according to the tax-news site LégiFiscal. For innovative companies the headline is continuity: the research tax credit stays, and a new temporary incentive targets investment in automation and AI.

Not yet independently verified. Both sources are a French tax-news site; the Ministry of Economy's press kit could not be opened (the ministry's site refused our requests). The bill's full articles were not yet published, and Parliament will amend it. We will update this when it can be confirmed, and remove this note.

What the bill contains

According to LégiFiscal's summary of the government's presentation:

• The research tax credit (crédit d'impôt recherche, CIR) is kept, as is the Dutreil pact for business transfers.
• The temporary corporate tax surtax on large companies is cut by 30%.
• A new exceptional, temporary deduction is proposed for investment in robotics, 3D printing and generative AI.
• The green-industry investment tax credit is extended, and a recent change allowing VAT recovery on passenger cars is largely reversed.

Ministers had already said at a startup-sector event on 16 September that the young innovative company status (JEI) and the innovation tax credit (CII) would be maintained.

Who is affected

French startups and scale-ups that claim the CIR or hold JEI status, which represent a large share of the country's software sector; large groups subject to the surtax; and companies planning investment in AI systems, robots or additive manufacturing, as well as the vendors selling them.

What to do

1. Finance teams: keep CIR and JEI planning on track, but watch parliamentary amendments, which in past years have narrowed these schemes.
2. Plan equipment and software investment around the proposed deduction once its conditions and timing are published.
3. Large groups: update 2027 tax forecasts for the reduced surtax.
4. Vendors of AI and automation: expect French customers to ask whether purchases qualify for the deduction.

Why it matters for buyers

The CIR is one of Europe's most generous research incentives and is central to how many French software companies fund development. A budget that keeps it and adds an AI investment deduction is positive for the sector, but French budget bills change substantially in Parliament before final adoption in December.

Sources

• LégiFiscal: Présentation du PLF 2027 — 1 October 2026
• LégiFiscal: PLF 2027 — statut JEI, CIR et CII maintenus — 16 September 2026