Exceptional reduction on industrial investments

If you are an SME with less than 250 employees and a turnover not exceeding 50 million euros, you can benefit from a 40% overpayment on your investment in robotics ! Indeed, in addition to depreciating your investment up to 100% of its value, you can also permanently deduct 40% of the same value.

How to benefit from this deduction ?

To be eligible, the company must meet the following criteria :

  • Be subject to corporate or income tax under an actual regime
  • Allocate the capital good eligible for the exceptional deduction to an industrial activity
  • SMEs only with a workforce of no more than 250 and an annual turnover not exceeding 50 million euros or a total annual balance sheet not exceeding 43 million euros

This reduction applies only to the following categories of equipment :

  • Robotic and cobotic equipment
  • Additive manufacturing equipment
  • Software used for design, manufacturing or processing operations
  • Integrated machines for intensive computing
  • Physical sensors collecting data at the company's production site, production line or transitical system
  • Production machines with programmable or digital control
  • Augmented reality and virtual reality equipment used for design, manufacturing or processing operations

What is the period for which this reduction applies?

From 1 January 2019 until 31 December 2020, all goods acquired in new condition, new goods leased under a leasing contract or a purchase option leasing contract or manufactured goods may benefit from this exceptional deduction.


This deduction may also apply to property acquired on or after January 1, 2021 under the following conditions :

  • If they have been ordered from 1 January 2019 until 31 December 2020, with instalments of at least 10% of the total amount of the order
  • If they are acquired within 24 months from the date of the order


Do you want to increase your production flow? Remove errors? Or even guarantee the traceability of your materials? Discover OMRON's LD mobile robot, the automated solution that will modernize your workflow.

If you would like more information on our mobile and collaborative robots, do not hesitate to contact Abdelkader Lebcira, engineer in charge of robotics and industrial vision at 04 78 96 80 16 or by email at the following address: leb@bibusfrance.fr