Optional Property Tax (TFPB) Exemption for Craft and Commercial Activities in Town Centre Revitalisation Zones
Purpose: Supports shops and craftspeople located in the town-centre revitalisation zones created by the ELAN law. It applies to tax assessments for the years 2020 to 2026. As the exemption is optional, the companies concerned must apply to their tax office. Beneficiaries indicated: SMEs with a retail or craft activity located in municipalities that have signed a territorial revitalisation operation agreement and, in mainland France, have a median income below the national median. The financial information and availability must be checked against the current official source before use.
The “Optional exemption from property tax on built property (TFPB) for craft or retail activities in town-centre revitalisation zones” scheme concerns SMEs with a retail or craft activity located in municipalities that have signed a territorial revitalisation operation agreement and, in mainland France, have a median income below the national median. Its application depends on the legal and tax situation, the nature of the activity and the rules in force. Before relying on it, check the conditions with the administration or competent body, particularly if the catalogue parameters are old or incomplete.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Beneficiaries indicated in the catalogue: SMEs with a retail or craft activity, located in municipalities that have signed a territorial revitalisation operation agreement before 1 October of the year before the first year the exemption applies; in mainland France, these municipalities must have a median taxable income per consumption unit below the national median. Eligibility depends on the legal form, activity, area and the legal conditions actually applicable.
Eligibility conditions
Conditions taken from the catalogue: The exemption must be approved by decision of the EPCI where the company is located. They must be compared with the current text, any local decisions and the applicable forms before concluding on eligibility.
What the scheme covers
Operation or advantage described: Exemption from property tax on built property (TFPB). For tax and social exemptions, check the basis and the triggering event; for regional mechanisms, check the eligible costs or uses.
Amount and funding terms
Amount or advantage mentioned in the catalogue: an exemption from property tax on built property (TFPB) whose amount is set by the local authority. Choosing this exemption counts as an option instead of the TFPB exemptions provided in priority urban neighbourhoods (QPV), for young innovative companies, in urban areas to revitalise (BUD), in employment areas to revitalise (BER), in priority development zones (ZDP), in defence restructuring zones (ZRD) and for companies that are created or taken over. Without this option, the taxpayer continues to benefit from the regime that applied before this exemption was introduced. Do not treat a tax or social exemption as a grant paid out; confirm the basis, caps and conditions for the year concerned.
How to apply
Recommended steps: 1) confirm the applicable text and official page; 2) check the area, legal form and criteria; 3) check the form, application date and documents; 4) keep the acknowledgement of submission and supporting documents. Check the official classification of the municipality and the sector, the local decision, the company’s size and the declaration deadline; check whether the exemption concerns the business property tax (CFE) or the property tax on built property (TFPB), as the catalogue title and the official text differ.
Timeline
End date recorded in the catalogue: 31 December 2026. It must be confirmed in the text or official page in force; 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
- Closes
- 31 December 2026
- Geographic scope
- All of France
Frequently asked questions
What kind of advantage is this?
The catalogue describes the scheme as follows: supports shops and craftspeople located in the town-centre revitalisation zones created by the ELAN law. It applies to tax assessments for the years 2020 to 2026. As the exemption is optional, the companies concerned must apply to their tax office. It is a tax or social regime, an exemption or a relief mechanism; it should not be treated as a grant paid out if that is not its legal nature.
Must the local authority have voted for the exemption?
Yes, for an optional exemption. Check the local decision, zoning, type of activity and the filing of the tax declaration on time. The title of this page is not enough to establish entitlement to the exemption.
What amount or rate can be applied?
The catalogue indicates: an exemption from property tax on built property (TFPB) whose amount is set by the local authority. Choosing this exemption counts as an option instead of the TFPB exemptions provided in priority urban neighbourhoods (QPV), for young innovative companies, in urban areas to revitalise (BUD), in employment areas to revitalise (BER), in priority development zones (ZDP), in defence restructuring zones (ZRD) and for companies that are created or taken over. Without this option, the taxpayer continues to benefit from the regime that applied before this exemption was introduced. This parameter must be confirmed according to the year, the basis and the beneficiary’s situation.
Which steps and dates should be checked?
End date recorded in the catalogue: 31 December 2026. It must be confirmed in the text or official page in force; it does not on its own prove that the scheme is open. The text in force provides for an optional, partial or full exemption from the CFE for certain retail or craft establishments in town-centre revitalisation zones run by a micro, small or medium-sized enterprise. It depends on a local decision and an application within the tax deadlines. The procedure and deadlines must be confirmed before acting.
Official source
No official URL is available in our data for this grant.
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