Exemptions and Allowances on the Business Value Added Contribution (CVAE)
Purpose of the scheme: Allows certain companies to benefit from an exemption or allowance on the business value-added contribution (CVAE). This allowance will be gradually reduced until its abolition in 2030. Since 1 January 2024, under Article 79 of the 2024 Finance Act (law no. 2023-1322 of 29 December 2023), no company can obtain a new optional exemption or allowance from the CVAE, temporary or otherwise, subject to rights already acquired. Only companies that already benefited from an optional CVAE exemption or allowance before 1 January 2024 continue to benefit under the same conditions and, where applicable, for the remaining period. The availability and rules in force must be confirmed before applying.
The “Exemptions and allowances on the business value-added contribution (CVAE)” scheme is listed as national aid. The catalogue describes its purpose as follows: allows certain companies to benefit from an exemption or allowance on the business value-added contribution (CVAE). This allowance will be gradually reduced until its abolition in 2030. The support should be distinguished from a grant paid out: it is classed as a tax or social relief. Before relying on it, check the criteria, amount and procedure in the official source applicable to your area and situation.
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: Organisations concerned by permanent optional exemptions or allowances: furnished property lessors; municipal credit banks; live performance companies and cinemas; industrial and commercial services of public higher education or research establishments; establishments with the “reference independent bookshop” label; establishments selling new books at retail other than those with that label; establishments mainly selling recordings at retail; establishments operated in the overseas departments. Organisations concerned by temporary optional exemptions or allowances: new companies; companies located exclusively in a rural revitalisation zone (ZRR) that have been taken over; doctors, medical auxiliaries and veterinary health practitioners; companies in town-centre revitalisation zones; companies in rural retail revitalisation zones (ZORCOMIR); companies in regional aid zones (AFR), ZRRs or SME investment aid zones; companies in priority urban neighbourhoods (QPV) or urban free zones – entrepreneurial areas (ZFU-TE); companies with a commercial activity in QPVs; companies in employment areas to revitalise; companies in defence restructuring zones; new companies in urban areas to revitalise (BUD); companies in priority development zones; young innovative companies; businesses making new land investment (creating and extending an establishment). Check the legal form, activity, area and any exclusions in the official rules.
Eligibility conditions
Conditions available in the catalogue: the CVAE exemption or allowance only applies if the eligible company applies for it by the deadline set for its CFE declaration obligation. These conditions are not enough to confirm eligibility. Check the conditions for the current year, exclusions and combination rules.
What the scheme covers
Operations or advantages cited: these optional CVAE exemptions and allowances can be either permanent — in which case they apply as long as the decision of the department, municipality or EPCI concerned allows — or temporary, applying for a limited period. Check each category of advantage, as well as the exclusions and supporting documents.
Amount and funding terms
The catalogue indicates: an exemption or allowance whose amount depends on the company’s situation. For establishments in disadvantaged urban areas, the CVAE exemption or allowance is subject to caps updated each year in line with the consumer price index. For the CVAE due for 2025: the cap applicable to the value added of establishments in a priority urban neighbourhood (QPV) is €163,362 per establishment; in an urban free zone – entrepreneurial area (ZFU-TE), €443,957 per establishment; and for establishments in a QPV run by a company with a commercial activity, €443,957 per establishment. This amount is information to be checked: it is neither a commitment to award nor confirmation of the scale currently applicable.
How to apply
1) Identify the competent body and the rules in force. 2) Confirm legal, sector and territorial eligibility. 3) Check the basis, rate/cap, combination and deadline. 4) Submit the required documents on time and keep the acknowledgement of submission. Confirm the rights acquired before 2024, the relevant local decision, the tax year and the applicable annual cap.
Timeline
No reliable end date is recorded in the catalogue. Since 1 January 2024, new applications for an optional CVAE exemption or allowance are no longer possible, subject to rights already acquired. The urban caps cited in the 2026 source concern the CVAE due for 2025; do not treat them as 2026 scales without a new publication.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Maximum amount
- €443,957
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
What is the scheme of exemptions and allowances on the CVAE for?
Allows certain companies to benefit from an exemption or allowance on the business value-added contribution (CVAE). This allowance will be gradually reduced until its abolition in 2030. Since 1 January 2024, under Article 79 of the 2024 Finance Act (law no. 2023-1322 of 29 December 2023), no company can obtain a new optional exemption or allowance from the CVAE, temporary or otherwise, subject to rights already acquired. Only companies that already benefited from an optional CVAE exemption or allowance before 1 January 2024 continue to benefit under the same conditions and, where applicable, for the remaining period. It is a tax or social relief; do not treat it as a direct grant.
Who can benefit, and what are the exclusions?
The catalogue lists organisations concerned by permanent optional exemptions or allowances (furnished property lessors, municipal credit banks, live performance companies and cinemas, independent bookshops and record shops, establishments in the overseas departments, etc.) and by temporary ones (new companies, companies in revitalisation zones, QPVs, ZFU-TEs, BERs, BUDs, defence restructuring zones, etc.). Eligibility depends on the legal form, activity, area, combination rules and the conditions of the rules currently applicable, and is now limited to rights acquired before 2024.
What amount or advantage is provided?
Since 1 January 2024, new applications for an optional CVAE exemption or allowance are no longer possible, subject to rights acquired earlier. The caps published in March 2026 concern the CVAE due for 2025; do not treat them as 2026 scales without an updated source.
What deadline and steps should I plan for?
No reliable end date is recorded in the catalogue. Since 1 January 2024, new applications for an optional CVAE exemption or allowance are no longer possible, subject to rights acquired. The urban caps cited in the 2026 source concern the CVAE due for 2025. Check the application date, documents and combination rules with the official body.
Official source
No official URL is available in our data for this grant.
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