Priority urban neighbourhoods (QPV): CFE and property tax exemptions refocused on businesses created or taken over from 2026 to 2030; end of the optional CFE exemption voted by municipalities

Article 42 of the 2026 budget act rewrites local tax exemptions in priority urban neighbourhoods (QPV). Unless the municipality or inter-municipal body decides otherwise, establishments created or taken over between 1 January 2026 and 31 December 2030 in a QPV by a business meeting the conditions of Article 44 octies B (commercial, craft or healthcare activity, fewer than 50 employees, turnover or balance sheet below €10m) are exempt from the business property contribution (CFE) for five years, then receive a 60%, 40% and 20% allowance. Buildings attached to them over the same period are exempt from property tax on the same schedule. The CFE exemption that municipalities could vote for establishments created or extended in priority neighbourhoods (Article 1466 A, I) is limited to operations carried out until 31 December 2025.