Support for New Productive Investments in Overseas Territories
Overseas tax relief covers several distinct regimes. Bpifrance Création describes in particular a tax reduction for certain productive investments, a deduction for companies subject to corporation tax and a tax credit in certain situations. Rates differ by regime and territory; public aid received may reduce the calculation base. The applicable scheme must be identified precisely before any estimate.
This is not a single grant: it brings together several tax mechanisms applicable, subject to conditions, to new productive investment in the French overseas territories (Outre-mer). Depending on the regime, the benefit may take the form of a tax reduction, a deduction from taxable profit or a tax credit. The treatment depends in particular on the territory, activity, legal form, tax regime and when the investment is brought into service.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique, Ministère des Outre-Mer
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Who can apply
The target group varies by tax mechanism. The documentation mentions in particular individuals resident in France making certain new productive investments, as well as companies subject to income tax or corporation tax meeting the conditions of the relevant regime. Confirm the legal form, tax regime, territory and sector before concluding on eligibility.
Eligibility conditions
First identify the exact tax regime: tax reduction, deduction from taxable profit or tax credit. Then check the territory, eligible sector, the productive and new nature of the investment, the date it is brought into service, the beneficiary’s tax regime and the exclusions provided for by the law. The portion funded by public aid may have to be deducted from the base. Bpifrance’s summary page does not replace an analysis of the tax texts applicable to the project.
What the scheme covers
The mechanisms presented concern certain new productive investments, i.e. permanent or durable operating assets able to function independently. Eligible and excluded sectors vary according to the applicable provisions. Specific rates exist notably for renewable energy production or certain hotel works, but they should not be generalised to all overseas projects.
Amount and funding terms
There is no single rate. Bpifrance Création’s documentation presents, depending on the situation, a tax reduction of 38.25% or 45.9% for certain investments, specific rates for renewable energy and certain hotel works, and a tax credit that may notably be 35% for certain companies subject to corporation tax. These parameters are not interchangeable: the territory, activity, tax regime and rules in force must be checked against the applicable tax texts.
How to apply
Before budgeting the tax benefit, have your accountant or tax adviser identify the applicable regime: tax reduction, deduction from profit or tax credit. Gather the description of the investment, the territory, the sector, the timetable for completion and commissioning, the company’s tax regime and the amount of public aid used. Then check the corresponding tax text and the returns or forms to be filed; Bpifrance’s summary page recommends seeking specialist advice to apply these rules.
Timeline
This is not a call for projects with a single closing date. For several regimes, the year taken into account depends on when the investment is completed or brought into service and on filing obligations. Confirm the applicable text and the tax year concerned with a tax adviser before committing to the investment.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique, Ministère des Outre-Mer
- Type of funding
- Tax exemption
- Status
- Open
- Funding rate
- 54%
- Automatically extracted — check the official source
- Closes
- 31 December 2029
- Geographic scope
- Guadeloupe, Martinique, Guyane, La Réunion, Mayotte
Frequently asked questions
Is it a grant?
No. It brings together several tax mechanisms, including a tax reduction, a deduction from taxable profit or a tax credit depending on the situation.
What is the rate of the tax benefit?
There is no single rate. The rate depends on the regime, territory, sector, legal form and the beneficiary’s tax situation.
Does public aid received affect the benefit?
Bpifrance’s documentation states that, for certain mechanisms, the portion funded by public aid must be deducted from the calculation base.
Who can confirm the applicable regime?
An accountant or tax adviser specialising in overseas taxation, based on the characteristics of the investment and the texts in force.
Official source
No official URL is available in our data for this grant.
Other grants of type “tax exemption”
Innovation tax credit (ITC): rates, expenses and declaration
Ministère de l'Enseignement Supérieur, de la Recherche et de l'Espace, Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €400,000
Craft trades tax credit (crédit d’impôt métiers d’art): check eligibility before filing
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €30,000
CICE in Mayotte: transitional scheme until the end of 2026
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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