Employment Revitalisation Zones (BER) — Corporate Income Tax Exemption
Stated purpose: Support business creation in the employment areas to revitalise (Bassins d’Emploi à Redynamiser, BER), which group fragile municipalities in the Ardennes (Vallée de la Meuse employment area) and Ariège (Lavelanet employment area) departments, through an exemption from tax on profits. The scheme has been extended until 31 December 2027. Area indicated: national aid.
Employment areas to revitalise (BER) – exemption from tax on profits concerns local taxation and business location. The catalogue states that the scheme aims to support business creation in the employment areas to revitalise (Bassins d’Emploi à Redynamiser, BER), which group fragile municipalities in the Ardennes (Vallée de la Meuse employment area) and Ariège (Lavelanet employment area) departments, through an exemption from tax on profits. The scheme has been extended until 31 December 2027. The criteria and arrangements below come from the catalogue information and must be confirmed with the funder before any decision.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Run a personalised scan to identify the public grants and funding your company may be able to access.
Who can apply
Beneficiaries indicated in the catalogue: companies carrying out a commercial, craft or industrial activity, located wholly or partly in a BER. Not eligible: movable property leasing, agricultural activities, property construction and sale or management of movable or immovable assets; activities transferred to a BER that have already received other exemptions for 5 years; activities created as part of a transfer or restructuring of activities already carried out in the BERs. Area indicated: national aid; the company’s location and status must be checked before concluding on eligibility.
Eligibility conditions
The detailed conditions are not recorded in the catalogue. This summary is not an eligibility decision; check the text in force, exclusions, combination rules and any local decisions.
What the scheme covers
Operations or costs mentioned: Exemption from taxes on profits. Ask for written confirmation of the eligible items and of the date from which costs can be committed.
Amount and funding terms
Amount or advantage indicated in the catalogue: full exemption from income tax or corporation tax on profits made in the BER for 5 years from the start of activity in the employment area. Do not automatically treat a tax exemption, support or grant as cash aid.
How to apply
Start by consulting the source indicated: https://www.service-public.fr/professionnels-entreprises/vosdroits/F31154. Have the reviewing body confirm the form to use, supporting documents, combination rules and timetable. Before committing costs or changing your tax situation, check the rules that apply to your case.
Timeline
End date recorded in the catalogue: 31 December 2027. It must be confirmed on the official source before taking any steps; it does not on its own prove that the scheme is open.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Open
- Funding rate
- 100%
- Automatically extracted — check the official source
- Closes
- 31 December 2027
- Geographic scope
- All of France
Frequently asked questions
What is the purpose of this scheme?
Support business creation in the employment areas to revitalise (Bassins d’Emploi à Redynamiser, BER), which group fragile municipalities in the Ardennes (Vallée de la Meuse employment area) and Ariège (Lavelanet employment area) departments, through an exemption from tax on profits. The scheme has been extended until 31 December 2027.
Which location or tax situation should be checked?
Companies carrying out a commercial, craft or industrial activity, located wholly or partly in a BER. Not eligible: movable property leasing, agricultural activities, property construction and sale or management of movable or immovable assets; activities transferred to a BER that have already received other exemptions for 5 years; activities created as part of a transfer or restructuring of activities already carried out in the BERs. Check the zoning, the creation period and, where applicable, the relevant local decision.
What amount or advantage is provided?
Full exemption from income tax or corporation tax on profits made in the BER for 5 years from the start of activity in the employment area.
Is the scheme currently open, and how do I apply?
End date recorded in the catalogue: 31 December 2027. It must be confirmed on the official source before taking any steps; it does not on its own prove that the scheme is open. Confirm the procedure and the opening with the funder before relying on its availability.
Official source
No official URL is available in our data for this grant.
Other grants of type “tax exemption”
ACRE: who can benefit from the exemption?
Ministère du Travail et des Solidarités, URSSAF
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
Other grants from Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Aid for works on private property to connect to a fibre-optic network
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €1,200
CODEFI and CIRI: support for companies in difficulty
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Related needs and funding
Competitive calls for projects
Ecological transition and CSR
Capital and investment funds
Support and acceleration
Diagnostics and audits
Takeover and transfer
Discover the funding that fits your company
Check your eligibility for public grants
This scheme is only one of the grants your company may be able to access. Run a personalised scan to identify the funding opportunities that match your activity, location and project.
See the opportunities identified by the scan, then access your personalised report.