The Tax Credit for Competitiveness and Employment (CICE) is designed for businesses in Mayotte, offering a 9% tax credit on gross payroll for salaries up to 2.5 times the minimum wage (SMIC). This scheme is available until {{#date_cloture}}31 December 2026{{/date_cloture}}.
Objectives
The CICE aims to enhance business competitiveness through financial support, helping companies maintain their working capital while promoting growth.
Beneficiaries
The CICE is available to companies subject to corporate income tax (IS) or personal income tax (IR) based on actual profits, provided they employ staff.
Eligible operations
The CICE covers employee remuneration during a calendar year, provided it does not exceed 2.5 times the SMIC.
Eligibility conditions
Specific eligibility conditions apply. Companies must refer to official documentation for detailed requirements.
Grant amount
The CICE provides a tax credit of 9% on gross payroll for eligible employees, specifically for salaries not exceeding 2.5 times the SMIC.
Can I combine CICE with other tax credits?
Yes, the CICE can be combined with other tax credits, but ensure that the expenses do not overlap. Check with the Ministry for specific combinations.
How long does it take to process CICE claims?
Processing times can vary. It’s advisable to consult the Ministry for specific timelines regarding your application.
Is my small business eligible for CICE?
Yes, as long as your business employs staff and meets the other eligibility criteria, you can apply for the CICE.
What happens if my CICE application is rejected?
You can request feedback on the rejection and make necessary adjustments before reapplying in the next fiscal year.
Is CICE still active in 2026?
Yes, the CICE is available until 31 December 2026, after which it will transition to a new scheme of social exemptions.