Optional property tax and CFE exemptions for young innovative companies extended to 2028
The exemptions from property tax on buildings (Article 1383 D of the CGI (General Tax Code)) and from the business property contribution (CFE, Article 1466 D) that local authorities may grant to young innovative companies are opened to companies created until 31 December 2028, instead of 31 December 2025. The Senate had also voted to extend the profits tax exemption; a Government sub-amendment removed it.
Measure originators
No official estimate found for this measure.
Measure impact
Young innovative companies created from 2026 to 2028 can be exempt from property tax and CFE for seven years if the municipality or inter-municipal body has decided so. No profits tax exemption.
Official references
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Procedure timeline
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President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration