Last updated: 12 March 2026. In 2026, the French ecosystem offers a continuum of public support for startups: grants and repayable advances from Bpifrance, programmes from Mission French Tech and tax measures (CIR/JEI). All operate within the new de minimis regulation (€300,000 cap) and the 2026 financial legislation.
The 2026 legal framework to understand before applying
Before submitting any application, confirm your eligibility and aid-cumulation limits:
- De minimis regulation: the overall de minimis aid ceiling is €300,000 over a rolling 3-year period (single undertaking). See the official note on the new de minimis regulation at associations.gouv.fr.
- RGEC/GBER (Regulation EU No 651/2014): some aid is awarded outside de minimis, at varying aid intensities (research type, size, location). In particular, check that you are not an “undertaking in difficulty” within the regulation’s meaning before applying: EUR‑Lex.
- 2026 Finance Act: adjustments and extensions to innovation and tax schemes (CIR/JEI). Consult the consolidated texts on Légifrance for the version in force.
- Official business portal: for procedures and scheme information sheets, consult Service Public Pro.
Failure to comply with the framework (de minimis ceilings, cumulation for the same costs, undertaking-in-difficulty status) exposes you to repayment of aid with interest and possible penalties.
Bpifrance: 2026 grants and advances by project maturity
Bpifrance structures its support by maturity (feasibility → PoC → development → industrialisation). The amounts and rates below are indicative 2026 figures; they vary by region, sector and application assessment. Contact your account manager through bpifrance.fr for precise calibration.
Bourse French Tech (BFT) – feasibility/PoC
- Purpose: feasibility studies, initial prototypes/PoCs, market validation.
- Indicative amount: up to €30,000, frequently covering 50% to 70% of eligible expenditure (duration ≤ 24 months).
- Usual conditions: SME not in difficulty, demonstrated innovation, no recent innovation aid covering the same scope.
Bourse French Tech Émergence (Deeptech)
- Purpose: emergence of Deeptech projects (significant technological barriers).
- Indicative amount: up to €90,000, 12–18 months, grant.
- Focus: low/medium TRL, high technical risk, links with laboratories.
Diagnostic Axes d’Innovation
- Purpose: innovation audit/roadmap by an approved adviser.
- Indicative amount: up to €13,000, around 50% of costs (SMEs/intermediate-sized enterprises, without recent innovation aid).
Subvention Innovation – Axe French Tech
- Purpose: R&D expenditure to achieve a product/technological milestone.
- Indicative amount: up to €50,000, up to 70% of eligible R&D expenditure.
Avance Innovation (repayable if successful)
- Purpose: breakthrough innovation with high technical risk, development/industrialisation phases.
- Indicative funding: up to €3 million depending on the project; repayment conditional on success.
Depending on your financing strategy, these forms of support can be combined with fundraising (equity/convertibles). See how to prepare the legal aspects of a seed round and, where appropriate, structure a bridge through BSA‑AIR/convertibles while the grant application is assessed.
Targeted French Tech programmes
French Tech Tremplin
- Target applicants: founders from underrepresented backgrounds, startups < 3 years old, with the founder holding an equity stake.
- Support: up to €22,900 + 12 months’ incubation (depending on the programme strand). Details and applications: French Tech Tremplin.
French Tech 2030
- Ambition: accelerate strategic startups (sovereignty, transition) through government support.
- See the official presentation: French Tech 2030 and Mission French Tech.
CIR and JEI status: key tax incentives
Research tax credit (Crédit d’Impôt Recherche, CIR)
- Rate: in principle 30% of eligible R&D expenditure, up to €100 million (then 5% above that).
- Covered expenditure: R&D staff, depreciation of patents/prototypes, capped subcontracted R&D, eligible IP costs, etc.
- Points to watch: technical traceability (barriers, uncertainties), timesheets, subcontracting agreements and deliverables. Refer to the consolidated texts on Légifrance.
JEI/JEIC/JEC: social contribution and tax relief
The young innovative enterprise regime (and its variants) grants, subject to conditions, exemptions from employer social contributions for R&D staff and tax relief (tax on profits and, depending on local decisions, local taxation). The eligibility criteria (R&D intensity, age, ownership of capital, etc.) and applicable exemptions are detailed in the official information sheet Service‑Public – JEI/JEIC/JEC. Check the current 2026 version.
Cumulation, ceilings and de minimis rules
- Track cumulative aid: keep a table of aid received per “single undertaking”. De minimis aid must not exceed €300,000 over 3 years (official source).
- Same costs, no double funding: two forms of aid cannot cover the same eligible expense above the highest applicable ceiling.
- Outside de minimis: some Bpifrance aid relies on the GBER (EU 651/2014). Maximum intensities vary by research type and company size: refer to EUR‑Lex.
- Not in difficulty: you must certify that you are not an undertaking in difficulty within the GBER’s meaning before applying.
Build an application that can be assessed
- Check eligibility: SME status, not in difficulty under EU rules (EU 651/2014), up-to-date tax and social contribution position, no recent innovation aid if the scheme requires it.
- Demonstrate innovation: novelty/state of the art, technical uncertainties, R&D methodology, milestones/TRL, expected results and risks.
- Establish an eligible budget: R&D staff, subcontracting, materials/prototyping, research services. Specify co-financing (own funds, equity, debt).
- Supporting evidence: CVs/timesheets, quotes/contracts, IP plan (consider INPI filings), data compliance (for data/AI, see CNIL).
- Timetable: timing of expenditure, start date, instalments and milestones. Align with your fundraising timeline.
- Data room: centralise documents and evidence of eligibility/progress (also useful for investors). Guide: preparing a legal data room.
Worked examples (indicative for 2026)
1) Feasibility phase – AI SaaS
Eligible budget: €42,857 (R&D salaries, PoC subcontracting). Bourse French Tech at 70% = €30,000. Remaining cost: €12,857. Part of the same expenditure may be included in the CIR (take care to avoid double funding beyond the ceilings).
2) Deeptech hardware – sensor milestone
BFT Émergence: €90,000 over 15 months for studies and initial prototypes. Then Avance Innovation: €1.2 million for industrialisation, repayable if successful. Cumulation: BFT (often de minimis) plus the advance (often GBER) comply with ceilings if the covered costs are separate and traceable.
3) CIR effect
Annual R&D expenditure: €400,000. Theoretical CIR: 30% = €120,000 (excluding specific adjustments). Combined with a €50,000 Bpifrance grant (other costs), the startup significantly reduces cash burn without exceeding the €300,000/3-year de minimis ceiling.
Common costly mistakes
- Exceeding de minimis through failure to track aid over 3 years.
- Applying as an “undertaking in difficulty” (under EU rules): grounds for rejection and risk of clawback.
- Double funding of the same costs (grant + CIR) beyond permitted intensities.
- Lack of R&D evidence: no timesheets, deliverables or signed subcontracting agreements.
- Forgetting compliance (data, AI, security): a weakness identified during assessment. Consult CNIL recommendations.
- Ignoring private alternatives: if the public funding timetable is too long, consider a convertible note/BSA‑AIR or AMF-compliant equity crowdfunding (AMF framework: amf-france.org).
Quick checklist (before submission)
- Eligible SME, not in difficulty (EU 651/2014); up-to-date K‑bis and tax/social contribution certificates.
- Project matches the scheme’s maturity level (idea, feasibility, PoC, development, industrialisation).
- Demonstrated innovation: novelty, technical uncertainty, method, reproducibility.
- Supporting evidence for expenditure ready (studies, internal/external R&D, testing, prototyping).
- Tracking of cumulative de minimis aid (€300,000/3-year cap) and clear separation of costs.
- Contact made with Bpifrance to refine the appropriate support; for JEI/JEIC/JEC, check Service‑Public.
Further reading
Related resources
Frequently asked questions
FAQ
How do I know whether my aid falls under de minimis or the GBER?
The award notice specifies the legal basis (de minimis or GBER/EU 651/2014). If in doubt, ask the assessing authority for the reference and adjust your cumulative aid.
Can I fund the same expenditure item through several aid schemes?
Yes, if you do not exceed the applicable maximum intensity and clearly distinguish periods and deliverables. Never double-fund the same cost beyond the ceilings.
Is CIR compatible with a Bpifrance repayable advance?
Yes, because the advance is not a grant. Nevertheless, ensure consistent CIR costs (eligibility, traceability) and no overcompensation.
Which startups are eligible for French Tech Tremplin?
Startups less than 3 years old, with a founder holding a significant share of the capital, and meeting social/geographical criteria. See the programme’s official page.
JEI: what evidence must be retained?
Keep timesheets, R&D descriptions, deliverables and accounting records demonstrating R&D intensity and staff allocation. Refer to Service-Public (JEI/JEIC/JEC information sheet).
References
Sources used
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