JEI (Jeune Entreprise Innovante)
France’s Young Innovative Company status grants payroll tax exemptions on R&D staff salaries and corporate tax exemptions on the first two profitable years. It applies to SMEs under eight years old that dedicate at least 15% of their expenses to R&D.
In practice
Stacking JEI and CIR is both permitted and common. The employer payroll exemption on qualifying researchers represents an immediate cash benefit — roughly 20-25 percentage points of social charges saved on eligible salaries. For a team of five developers at 45,000 euros gross annually, the annual saving reaches 40,000-50,000 euros. JEI qualification requires no prior filing but must be defensible at any moment under audit.