Learning Tax

Support our Business School
Learning Tax

The Learning Tax (the French “taxe d’apprentissage“) contributes directly to the long-term development of Rennes School of Business.
With the vital investment of companies the business marketing school is able to strengthen the quality of its teaching by recruiting and retaining research lecturers with an established reputation within their field of expertise. Aside from human resources, this financial contribution also enables the French Business School to deploy high performance educational tools across all programmes.


The law of 21 August 2007 on work, employment and purchasing power (TEPA) contains a clause concerning the financing of higher education and research that enables businesses to invest all or part of their wealth tax in the development of Rennes School of Business. All donations carry tax advantages, being deductible at a rate of 75% of the amount due in wealth tax, up to a maximum of €50,000 per year of taxes paid. The total of all sums paid between 1 June 2016 and 15 June 2017 may be deducted from a company’s 2017 wealth tax.
Contributing companies can therefore make use of this tax advantage to contribute to the development of Rennes School of Business, one of the best business school in Europe, which will then be in a position to continue investing in the development of its teaching, its infrastructure, its research and its full-time faculty.

Corporate donations

As a not-for-profit higher education establishment, Rennes School of Business is in a position to benefit from corporate sponsorship contributions, which now qualify for a rebate on corporation tax equal to 60% of the sums incurred, up to a maximum of 5% of turnover, excluding VAT.