Extension of tax exemptions in ZFU-TE and QPV areas
Extension to 31 December 2025 of exemptions from corporate profits tax, CFE (business property tax) and property tax for businesses located in urban free zones – entrepreneurial areas (ZFU-TE) and priority urban neighbourhoods (QPV).
Measure originators
European origin
EUA positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Businesses setting up in ZFU-TE or QPV areas benefit from tax exemptions (profits tax, CFE, property tax) to encourage economic development in disadvantaged neighbourhoods. Condition: at least 50% of employees must live in a ZFU-TE or QPV area, on a permanent contract or fixed-term contract of 12 months or more. Updated in line with EU de minimis Regulation 2023/2831.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration