It is possible to benefit from the Research Tax Credit (CIR) while gaining access to high-precision scientific analyses by using a CIR-certified laboratory. Under certain conditions, companies can include expenses related to services provided as part of a research and development (R&D) project in the tax base for the Research Tax Credit.

Find out which tests are included, under what circumstances they are eligible, and what benefits come with using a CIR-accredited laboratory.

CIR approval: a strategic lever for financing your scientific analyses

Understanding CIR approval: definition, framework and benefits for your company

The Ministry of Higher Education and Research (MESR) grants CIR accreditation to private service providers that demonstrate proven expertise in research and development (R&D). This accreditation allows companies commissioning research studies to recover up to 30% of the amounts billed by laboratories for eligible R&D activities.

CIRAM is a CIR-accredited laboratory recognized for the scientific quality of its analyses and the rigor of its methods. Companies may include eligible services in their Research Tax Credit return when their project meets the R&D criteria.

CIR eligibility for laboratories is based on a demonstrated ability to contribute to innovative, managed and justifiable projects. Note that the service provider may be located in the European Economic Area (EEA): CIRAM analyses therefore remain eligible even if the client company is outside France.

Why choose a CIR-accredited laboratory like CIRAM?

Working with a CIR-accredited laboratory like CIRAM enables companies to benefit from concrete guarantees. These include: traceability of methods, compliance with analysis standards, complete technical files and so many other essential elements in the event of a research tax credit audit.

A CIR-certified laboratory allows invoices to be included directly in the CIR return without the company having to provide additional documentation regarding the R&D nature of the work. This status significantly reduces the risk of a tax assessment and improves the overall profitability of outsourced research projects.

Which services are eligible for the research tax credit?

It is important to be able to clearly identify the analytical work that qualifies for the CIR tax credit. Here are the services and supporting documentation required.

Eligible CIR expenditure: which scientific analyses are concerned?

Companies can include CIRAM’s services in their Research Tax Credit return when their R&D project meets the regulatory criteria.

Among the research projects most frequently classified as eligible for CIR funding are:

Eligibility for these benefits, however, depends on the research project in which they are conducted. An analysis conducted outside the scope of an eligible R&D program cannot be included in the Research Tax Credit. These analyses are eligible provided they help resolve technical challenges or lead to original results within the context of applied research.

How to justify your CIR expenditure: proof, documents and auditability

To include invoices from CIR and CIRAM approved laboratories in your declaration, you need to put together a coherent file:

• subcontracting contract specifying thescientific purpose,
• detailed invoice with analytical breakdown,
• technical report including results, method, state of the art

In the event of a tax audit, the company must prove that the project is consistent with the declared R&D project. CIRAM systematically supplies the documents required for approval CIR approval, in line to the expectations of the tax authorities.

Good to know: The cost of these analyses is capped at three times the total amount of internal R&D expenditures. Using a CIR-certified laboratory makes it easier to include these services in a Research Tax Credit application that complies with regulations.

And if your service provider’s CIR certification expires during the project, the expenses remain eligible until the end of the calendar year.

Working with CIRAM: expertise, compliance and added value for your R&D projects

CIRAM, a CIR-approved partner for your innovative projects

The CIRAM laboratory assists companies in conducting scientific analyses eligible for the Research Tax Credit when these analyses are part of an R&D project that meets the regulatory criteria.

CIRAM works on complex projects involving:

• Carbon-14 dating and thermoluminescence,
• Non-destructive testing of sensitive materials,
• Certification of bio-based materials,
• Scientific imaging and archaeometric characterization.

CIRAM submits a well-documented scientific report for each study.

Optimize your CIR return with CIRAM

A leading provider in France and internationally, CIRAM supplies the documents needed to include services in a CIR application:

• Contract or quote, depending on the project,
• Itemized bills,
• A scientific report describing the methods used and the results obtained.

In the event of an audit, these documents make it easier to provide evidence of the expenses incurred as part of the R&D project.

Research projects that led to CIRAM’s CIR accreditation

CIR accreditation is based on a laboratory's ability to conduct research and development work demonstrating genuine scientific expertise. In this context, CIRAM has presented several projects illustrating its analytical capabilities.

Among them is a research program dedicated to improving the accuracy of radiocarbon dating applied to wooden statues dating from the 18th to the 20th century. By optimizing analytical protocols, CIRAM teams have succeeded in reducing the calibrated dating interval from 250 years to approximately 35 years in the best cases.

A second project focused on characterizing bio-based materials by combining radiocarbon analysis with stable carbon and nitrogen isotope analysis. This approach makes it possible to determine the proportion of bio-based carbon and identify the origin of certain types of biomass used in innovative materials.

Richard Cheret

Richard holds a master’s degree in chemistry (1999) and a master’s degree in physics of archaeomaterials (2000) from the University of Bordeaux. In 2005, he co-founded CIRAM laboratory with Olivier Bobin, and today serves as its co-manager and sales director.

In 2025, the CIRAM laboratory (Center for Innovation and Research in Analysis and Marking) will celebrate its 20th anniversary. Since its founding, the laboratory has been developing increasingly precise methods. In this way, it supports professionals in the arts, archaeology, and industry in their scientific projects.

Our history: the origins of our company

The CIRAM laboratory was founded in 2005 by Richard Chéret and Dr. Olivier Bobin. Their goal was to revolutionize the scientific approach to art. Then, in 2011, CIRAM established CIRAM Corp in New York. The following year, a strategic partnership was formed in Hong Kong.

The year 2014 marked the opening of our headquarters and laboratory in Martillac, near Bordeaux. In 2017, CIRAM invested in a state-of-the-art carbon-14 dating laboratory. This development enabled us to double our analytical capacity in 2022 and then triple it in 2023.

Since 2020, we have also expanded our expertise in the analysis of industrial materials. This development addresses the growing needs of manufacturers and the diversification of their applications.

Our commitments and values

CIRAM’s teams place scientific integrity, the quality of their analyses, and customer satisfaction at the heart of their work. The laboratory also develops solutions that address sustainable development challenges, particularly through the analysis and certification of bio-based materials.

Expertise, offers and markets

CIRAM Laboratories offers a comprehensive range of analytical and dating services, organized around three main markets.

Art market

The laboratory analyzes and authenticates works of art using carbon-14 dating, thermoluminescence, metallography, microanalysis, and various scientific imaging techniques. Our scientists analyze a wide variety of materials, such as wood, ivory, paper, ceramics, precious metals, paints, stones, paintings, and glass.

Archaeology

CIRAM collaborates with archaeologists to date and analyze artifacts. The laboratory determines their chronology, provenance, composition, and use. Services include carbon-14 dating, TL/OSL dating, isotopic analyses, the study of organic residues, scientific imaging, as well as anthracology and xylology.

Biosourced industry

The laboratory assists manufacturers with the analysis and certification of bio-based products (solids, liquids, and gases), such as biofuels, biopolymers, cosmetics, paints, CSR, CO₂ emissions, and detergents. The teams perform these analyses using radiocarbon and isotopic analyses. They adhere to the ASTM D6866, EN 16640, ISO 16620-2, EN 16785, and ISO 21644 standards. In 2024, CIRAM obtained its ISO/IEC 17025 accreditation (scope available at www.cofrac.fr), a testament to the high reliability of its services.

Teams & contacts

CIRAM’s teams are made up of PhDs in science, engineers, and technicians specializing in dating and materials analysis. This combination of complementary skills allows us to support each project with a rigorous scientific approach tailored to our clients’ needs.

CIRAM works with museums, antique dealers, auction houses, archaeological institutions, research laboratories, and industrial companies. Regardless of the project, our teams provide personalized support. They define the analysis protocol, conduct the studies, and interpret the results.

Retrospective

Over the years, CIRAM has invested in cutting-edge technologies to improve its services. The acquisition of mass spectrometers and advanced imaging devices has enhanced the accuracy and reliability of its analyses. It has also facilitated the development of new techniques.

In addition, CIRAM regularly participates in international trade shows. This participation reflects its commitment to innovation. These events also provide an opportunity to showcase the laboratory’s latest advances, exchange ideas with experts, and develop new partnerships.

A Look Back at 2024

• January: Participation in the BIO 360 trade show in Nantes, with a stand and presentation on advances in the analysis of bio-based materials.
• February: TL-OSL specialist Dr Ninon Taffin recruited to head up the TL-OSL dating laboratory, strengthening in-house expertise.
• April: Participation in the SAA exhibition in New Orleans, consolidating relations with the archaeological community on the American continent.
• August: Participation in the EAA exhibition in Rome, with a stand and sponsorship of the EAA Heritage Prize, affirming CIRAM's commitment to European archaeologists.
• September: CIRAM takes part in the CFIB trade show in Lyon, with a presentation on Carbon 14 and stable isotopes applied to cosmetics, demonstrating the diversity of applications for CIRAM techniques. ISO/IEC 17025 accreditation obtained (scope available on www.cofrac.fr), a guarantee of the quality and reliability of the analyses carried out.
• October: Transition to SME status and election of the first Social and Economic Committee (CSE), reflecting the company's growth and structuring.
• December: Participation in the Heritage Middle East trade show in Abu Dhabi, with a booth and a presentation, boosting visibility in the Middle East.​ Acquisition of a second complete EA-IRMS-graphitization line, increasing analytical capacity and efficiency. Results as of December 31, 2024: 5,203 Carbon-14 samples analyzed over the year, reflecting a high volume of activity and renewed customer confidence.

Future prospects

In 2025, CIRAM is planning several ambitious projects to strengthen its leading position both locally and internationally.

• Infrastructure expansion: construction of a three-storey, 450 m² extension will start in April, to accommodate new equipment and improve working conditions.
• Strengthening the team: as of January, the team now comprises 16 people, 30% of whom are PhDs, ensuring a high level of expertise.
• Ongoing presence on the international stage: CIRAM will participate in several trade shows and conferences in 2025, including the SAA in Denver, the ISGC in La Rochelle, Biofuels in Brussels, and the EAA in Belgrade.​

These projects reflect CIRAM's commitment to continuing its growth while strengthening its scientific capabilities.

For the past 20 years, CIRAM has been supporting professionals in the fields of art, archaeology, and industry with their dating and materials analysis projects. Innovation, scientific rigor, and the quality of its analyses remain at the heart of its development. For any analysis or research requests, contact the laboratory and benefit from the recognized expertise of CIRAM’s researchers.

Richard Cheret

Richard holds a master’s degree in chemistry (1999) and a master’s degree in physics of archaeomaterials (2000) from the University of Bordeaux. In 2005, he co-founded CIRAM laboratory with Olivier Bobin, and today serves as its co-manager and sales director.