v3.26.1
Income Tax
 12 Months Ended
Dec. 31, 2025
Income Tax [Abstract]  
Income Tax Income Tax
Due to the Company’s early stage of development, it is not probable that future taxable profit will be available against which the unused tax losses can be utilized. As a consequence, net deferred tax assets are not recognized.
Summary of related offset deferred tax :
Year ended December 31,
(in thousands of euro)202320242025
Deferred tax assets / Tax losses carryforwards
8,344 8,699 8,241 
Deferred tax assets / Provision for defined benefit obligation610 682 481 
Deferred tax assets / Others52 34 21 
Deferred Tax assets9,006 9,415 8,743 
Deferred tax liabilities / Deferred revenue8,233 8,754 8,189 
Deferred tax liabilities / Lease contract (IFRS 16 application)553 500 443 
Deferred tax assets / Tax amortization220 154 111 
Deferred tax liabilities / Other— 7 — 
Deferred Tax liabilities9,006 9,415 8,743 
As of December 31, 2025, the accumulated tax losses carryforwards of Innate Pharma SA were €592,434 thousand with no expiration date (€483,570 and €536,759 thousand as of December 31, 2023 and 2024).
As of December 31, 2025, the accumulated tax losses carryforwards of Innate Pharma Inc. was €14,821 thousand, or $17,415 thousand, (€15,181 thousand, or $16,775 thousand and €16,427 thousand, or $17,066 thousand as of December 31, 2023 and 2024, respectively), with a 20-year period expiration.
Accordingly, net deferred tax assets not recognized are :
Year ended December 31,
(in thousands of euro)202320242025
Deferred tax assets / Tax losses carryforwards - France112,549 125,491 139,867 
Deferred tax assets / Tax losses carry forwards - US2,773 2,781 2,781 
Deferred Tax assets / Tax losses carryforwards115,322 128,272 142,649 

Tax rate reconciliation
Year ended December 31,
(in thousands of euro)202320242025
Net income (loss) before tax(7,570)(49,471)(49,177)
Statutory tax rate25.00%25.00%25.00%
Income tax benefit / (expense) calculated at statutory tax rate1,891 12,368 12,294 
Increase / (decrease) in income tax benefit / (expenses) arising from:
  Differences in tax rates— — — 
  Research tax credit2,457 1,872 1,551 
  Provision for defined benefit obligations27 (72)202 
  Share-based compensation(1,064)(986)(642)
  Revenue from collaboration agreements1,095 (296)864 
 Non-recognition of deferred tax assets related to tax losses and temporary differences(4,501)(13,340)(13,996)
Carry-back— — — 
Impact linked to intra-group merger operations— — — 
Impact linked to the exercise of a real estate leasing option— — — 
Others differences94 454 (274)
Income tax benefit / (expense) (a) — — — 
Effective tax rate%%%
Deferred tax income / (loss) (b)— — — 
Income tax benefit / (expense) (a) + (b)— — —