Influencing
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March 2, 2026
JEII status: everything you need to know about the status of Young Innovative Impact Company (criteria, benefits, eligibility)
The creation of the status of Young Innovative Impact Company (JEII) in the 2026 Finance Act is a major step forward for the impact ecosystem.
Supported by Impact France for several years, this proposal aimed to have social and environmental innovation recognized on the same footing as technological innovation in public innovation support mechanisms. After five years of continuous lobbying of parliamentarians and the government, this recognition is now becoming a reality with its implementation from February 21, 2026.
For the first time, the term "impact company" has been incorporated into law. This sends a strong political signal: social and ecological innovation is now recognized as strategic for France's competitiveness and sovereignty.
JEII status offers a major tax advantage for innovative impact companies. It supports companies that develop concrete solutions to the challenges of the 21st century: social cohesion, ecological transition, industrial sovereignty, and many others.
Beyond the tax advantage, this measure should accelerate the development of social and ecological innovation and enhance the attractiveness of SSE commercial companies in order to promote the transformation of the traditional economy into a social and solidarity economy.
This reform is only a first step. It paves the way for new measures designed to better recognize, secure, and finance impact-driven businesses.
JEII status is declarative; there is no specific application to submit. As long as the company meets all eligibility criteria, it can apply for the corresponding benefits when filing its tax and social security returns.
It is possible to request an opinion from the tax authorities to confirm eligibility, but this step is optional.
Be an SME
☑ Fewer than 250 employees
☑ Turnover of less than €50 million or total balance sheet of less than €43 million
Be a young company
☑ Be less than 8 years old for companies created after 2023
☑ Be less than 11 years old for companies created before 2023
Be an impact company
☑ Have the status of an ESS commercial company (SCESS)
☑ or be certified as a socially responsible company (ESUS)
Be an innovative company
☑ Incur research and development expenses
☑ Exceeding 5% of the company's total expenses
Engage in a new activity
☑ Not created as part of a merger
☑ restructuring
☑ expansion of an existing activity
☑ takeover of an activity
Have at least 50% of its capital held by:
☑ Natural person
☑ Young innovative company
☑ Public interest association or foundation
☑ Public research institution
☑ Investment company
Facilitation of investment by individuals (IR-PME)
Tax reduction for individuals who invest in a company's capital
- 40% up to a limit of €50,000 per person
- 30% via subscription to an FCPI (mutual fund)
(IR-PME via FCPI will be implemented in 2026)
Income tax exemption
- Total corporate income tax exemption for the first profitable financial year
- 50% exemption if JEII status is lost during the first profitable year (only for companies created before 2024)
Eligibility for the accelerated research tax credit (CIR)
- Recovery of 30% of research expenses
- Faster reimbursement than for the standard CIR
Exemption from employer contributions
- Remuneration of employees engaged in R&D
- Remuneration of corporate officers engaged in R&D
(Maximum exemption of €240,000 per year)
Exemption from tax on built properties
- Exemption from property tax on owned buildings
(subject to a decision by the municipality)
Exemption from business property tax (CFE)
- Exemption from CFE, the local tax on business premises
(subject to a decision by the municipality)
It is necessary to be an SCESS (social and solidarity economy company) in order to benefit from JEII status. However, the status of social and solidarity economy company is still little known among entrepreneurs, even though it is simple to set up and allows companies to become part of the social and solidarity economy.
Impact France, through its SCESS–ESUS Circle, equips impact leaders in their efforts to obtain SCESS and JEII status.
How can we demonstrate that corporate engagement creates value for society? Discover our national study , "Economically valuing corporate engagement," conducted in collaboration with Wavestone, which translates the impact of companies' social and environmental actions into avoided costs for society.
