Tax credit for crafts

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance

The Arts and Crafts Tax Credit helps reduce the costs of designing and creating small-scale or custom-made works (such as salary costs). It encourages craftsmanship of excellence.

In particular, the companies concerned must belong to one of the categories following:

The company must also complete one of the conditions following:

The expenses taken into account for the calculation of the tax credit depend on the activity of the company:

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heritage restoration company

The tax credit for crafts applies to subsequent expenditure :

  • Wages and social security contributions for employees directly involved in the restoration of assets
  • Allocation to depreciation of fixed assets created or acquired in new condition directly used for heritage restoration
  • Fees for the filing of designs relating to the restoration of heritage
  • Expenditure related to the drawing-up of designs within the limits €60,000 per year
  • Expenses related to heritage restoration entrusted to external stylists or style offices

Other companies

The tax credit for crafts applies to subsequent expenditure :

  • Salaries and social security contributions for employees directly involved in the creation of works produced in 1 single copy or in small series
  • Allocation to depreciation of fixed assets created or acquired in new condition directly assigned to the creation of works
  • Costs of filing designs relating to works
  • Expenditure related to the drawing-up of designs within the limits €60,000 per year
  • Expenses related to the realization of works made in 1 single copy or in small series entrusted to external stylists or offices

FYI  

The company can benefit from the tax credit for expenses incurred until 31 december 2026.

The fine arts tax credit represents 10% eligible expenditure. It is raised to 15% expenditure for companies holding the label ‘Companies of living heritage’.

The tax credit is capped to €30,000 per year and per company.

To qualify for the arts and crafts tax credit, companies must file a return. The terms and conditions vary depending on the company's tax system: company subject to income tax (IR) or company subject to business tax (SI).

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Company subject to IR

The company submitting the IR must submit the form No. 2079-ART-SD.

It must also indicate the amount of the tax credit on the form # 2069-RCI-SD (reductions and tax credits) and on its supplementary tax return 2042-C-PRO.

These declarations shall be made using one of the online services following:

  • Either via the EDI-TDFC teleprocedure :

EDI-TDFC Teleprocedure

  • Either via the business account of the entrepreneur on the website impots.gouv.fr:

Taxes: Go to your business area

The declarations must be made at the time of the company's income statement, i.e not later than 15 days after 2e working day after 1er May.

Company subject to SI

The company submitting to the SI must submit the form No. 2079-ART-SD.

The company must also indicate the amount of the tax credit on the form # 2069-RCI-SD (tax cuts and credits).

These declarations shall be made using one of the online services following:

  • Either via the EDI-TDFC teleprocedure:

EDI-TDFC Teleprocedure

  • Either via the business account of the entrepreneur on the website impots.gouv.fr:

Taxes: Go to your business area

The declarations must be made at the time of the company's income statement, i.e by the 15th of the 4the month following the end of its financial year.

Where the amount of tax is insufficient to apply the full tax credit, the company may recover the excess by claiming the refund of tax credits (print n°2573-SD).

The tax credit obtained is used to pay the company's tax liability the year in which the expenditure took place. If there is a surplus left, it is returned to the company.

Depending on the type of taxation of the company, the refund application is not made in the same way.

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Income tax (IR)

The refund application must be made every year at the time of the online declaration of his income on the company's professional space on the website Impasse.gouv.fr.

Online tax account for professionals (EFI mode)

Business tax (IS)

The claim for reimbursement must be filed at the time of the company's tax balance return on the website Impasse.gouv.fr ("My Services" -> "Report" -> "business Tax").

Online tax account for professionals (EFI mode)

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  • To obtain the Company Living Heritage Label (EPV)

    Institut National des Métiers d'Art (INMA)

    Assures the appraisal of applications for the ‘companies of living heritage’ (EPV) label, on the basis of the information provided by the company in its application file and the verification of the required attachments.

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