Tax decreaseIn effectLocal business taxationNational

Tax exemptions in rural revitalisation zones (ZFRR/ZFRR+)

New zoning replacing the ZRR (rural revitalisation zones) since 1 July 2024. Exemptions from profits tax, property tax and employer social contributions for businesses created or taken over in ZFRR+ zones between 2025 and 2029.

Measure originators

General rapporteurLIOT

Charles de Courson

Libertés, Indépendants, Outre-mer et Territoires

General rapporteurLR

Jean-François Husson

Les Républicains

InitiatorEPR

Antoine Armand

Ensemble pour la République

Impact on public finances

Costs 60 m €/yrtotal cost of the scheme · 2026 estimate · State

Source of the estimate: Évaluation des voies et moyens, tome II (dépenses fiscales), annexe au PLF 2026 – fiche 220109 (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 July 2024

Measure impact

ZRR zoning replaced by ZFRR/ZFRR+ in 2024. Businesses created or taken over in ZFRR+ zones between 1 January 2025 and 31 December 2029 benefit from exemptions: profits (full for 5 years, then tapering over 3 years), property tax (same), employer social contributions (1st to 50th employee, max. 1 year). Nearly 2,200 municipalities brought back into the scheme by the 2025 budget act.