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. LegiFiscal's summary of the Government's bill of 1 October 2026 is our source for its contents; the Ministry of Economy's press kit could not be opened, and the bill is being amended in the Assembly (the first part had not been voted by 3 November 2026). We will update this when it can be confirmed, and remove this note.

Update, 6 November 2026: the bill below is the Government's text, and the Assembly is changing it. The finance committee rejected the revenue part on 9 October, floor debate began on 13 October, and deputies have voted against extending the surtax on large companies, so the "cut by 30%" line below is not the Assembly's position. By 2 November the first part had not been put to a final vote. We have not confirmed that the research tax credit or the new deduction have been voted.

Update, 7 November 2026: LCP reports that on 2 November the Assembly adopted 85 amendments between articles 15 and 26, that 758 remained on the first part, and that the solemn vote planned for 3 November would not take place. It calls rejection of the revenue part more than likely. We have found no dated report of a final vote, and nothing further on the research tax credit or the new deduction.

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
• LCP: Budget 2027, calendar, procedure and where the debates stand - 2 November 2026
• LCP: Budget 2027, the solemn vote planned for Tuesday will not take place - 2 November 2026