- 50% credit on childcare expenses for employees' children
- 25% credit on other family support services
- Helps attract and retain parent employees
Mécénat (Corporate Sponsorship)
- 60% tax reduction on sponsorship/donations
- Applies to cultural, educational, and research sponsorship
- Capped at 0.5% of turnover
- Excess can be carried forward 5 years
Patent Box Regime
- Reduced tax rate (10%) on patent-related income
- Applies to patents and software copyrights
- Must be developed by the company
- Significant savings for IP-heavy startups
ZFU (Urban Free Zones) and Other Geographic Incentives
- Corporate tax exemptions in designated areas
- Social charge reductions
- Property tax exemptions
- Various regional grants