Structural reformIn effectCorporate taxNational

Profits tax exemption for businesses created in QPV areas

New exemption from profits tax for businesses created or taken over in a priority urban neighbourhood (QPV) between 2026 and 2030, replacing the ZFU-TE scheme.

Measure originators

InitiatorGVT

Amélie de Montchalin

Gouvernement

InitiatorEPR

Roland Lescure

Ensemble pour la République

Impact on public finances

Costs 70 m €/yrState

Source of the estimate: PLF 2026 - Évaluations préalables des articles, article 12 (Renforcement des dispositifs fiscaux de soutien à la géographie prioritaire de la politique de la ville) (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date

1 January 2026

Measure impact

Full exemption for 59 months, then taxation at 40%, 60% and 80% over the following three years. Conditions: commercial, craft or healthcare activity, fewer than 50 employees, turnover or balance sheet below €10m. Article 44 octies B of the CGI (General Tax Code).