France Ruralité Revitalisation (FRR) — Income Tax or Corporate Tax Exemption
An exemption from tax on profits for certain businesses created or taken over in a France Ruralités Revitalisation zone, subject to conditions on zoning, activity, headcount, location and tax regime. The creations/takeovers concerned can take place until 31 December 2029, subject to the legal conditions.
The France Ruralités Revitalisation regime (FRR/ZFRR) provides, under conditions, tax exemptions for certain businesses created or taken over in classified municipalities. It is not a cash grant: the advantage concerns tax on profits and depends in particular on the municipality, activity, headcount and tax regime. The official Service Public page was checked in February 2026.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Businesses created or taken over in a municipality classified as or benefiting from the ZFRR zoning, carrying out an industrial, commercial, craft or liberal activity, generally with fewer than 11 employees and under a real tax regime or the “déclaration contrôlée” regime depending on the activity.
Eligibility conditions
The effective management, activity and operating resources must be located in the zone, with specific rules for non-sedentary activities. Micro-enterprises under the micro-tax regime do not benefit from the exemption from tax on profits described in the official page. Several exclusions and non-combination rules apply.
What the scheme covers
A tax exemption linked to the profits of the eligible activity. It does not fund investment costs; the advantage depends on taxable profits and on continuing to meet the criteria.
Amount and funding terms
A tax advantage, not a grant payment. The general regime describes a full exemption for five years, then a tapering exemption over three years (75%, 50%, 25%), subject to the applicable rules and the company’s situation.
How to apply
First check the municipality’s exact classification with the official simulator, then check the conditions on creation/takeover, headcount, activity, location and tax regime with the tax office or a tax adviser. Keep the supporting documents and examine the combination/non-combination rules.
Timeline
The zoning has been in force since 1 July 2024. The official page states that business creations in a ZFRR until 31 December 2029 may be concerned, under conditions. The advantages must be examined for the financial year and tax situation concerned.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Geographic scope
- All of France
Frequently asked questions
Is the FRR exemption a grant?
No. It is a tax regime that can reduce tax on profits if the company and its location meet the criteria.
Are all businesses in an FRR zone eligible?
No. The municipality’s classification is not enough: activity, headcount, tax regime, creation/takeover and actual location must be checked.
How long does the exemption last?
The general regime describes five years of full exemption followed by three tapering years (75%, 50%, 25%), subject to the legal conditions and applicable exceptions.
Can micro-entrepreneurs benefit from this exemption from tax on profits?
The Service Public page states that businesses under the micro-tax regime do not benefit from this exemption from tax on profits. Check any other schemes separately.
Official source
No official URL is available in our data for this grant.
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