France Ruralité Revitalisation (FRR) — Optional Business Land Contribution (CFE) Exemption
An optional local CFE exemption for certain businesses in a ZFRR/ZFRR+ zone, under conditions. A decision by the municipality/EPCI is required; a decision taken before 1 October of year N can apply from 1 January of year N+1. The local status must be checked.
The optional exemption from the business property tax (CFE) in a France Ruralités Revitalisation zone is not automatic. It depends on a decision by the municipality or inter-municipal body (EPCI) and on the criteria of the ZFRR tax regime. For application from 2027, the local decision deadline of 1 October 2026 has passed: check whether the local authority actually voted for it.
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
Businesses located in a municipality within the ZFRR/ZFRR+ zoning that meet the criteria for the tax exemption and whose activity/location meets the conditions. The optional exemption requires a decision by the municipality or EPCI with its own tax powers.
Eligibility conditions
ZFRR classification alone is not enough for the optional CFE exemption. A local decision within the set deadline is required, then the conditions specific to the company and establishment must be checked. For application in 2027, the deadline of 1 October 2026 has passed.
What the scheme covers
A reduction of or exemption from the business property tax for the establishments concerned. No funding of costs is paid: the advantage is a tax one and depends on the local decision.
Amount and funding terms
A CFE relief with no fixed national amount. The scope of the exemption depends on the regime, the local decision and the establishment’s situation; consult the local authority and the tax office.
How to apply
Check the municipality’s zoning, ask the municipality/EPCI for the decision applicable to the CFE, then confirm eligibility with the business tax office (SIE). Do not treat the exemption as granted without a local decision and validation of the tax situation.
Timeline
The general rule is a decision before 1 October of year N for application from 1 January of year N+1. For 2027, the 1 October 2026 deadline has passed; check whether the decision was taken in time.
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 CFE exemption automatic?
No. The official page states that a decision by the municipality or EPCI is needed for the optional exemption.
What is the deadline for application in 2027?
The local decision should in principle have been taken before 1 October 2026. This date has passed; ask the local authority whether a decision exists.
How much is the exemption?
There is no fixed national amount: it is a tax relief determined by the decision and the establishment’s situation.
Who can confirm my eligibility?
The municipality or EPCI can confirm the local decision; the business tax office must confirm how it applies to your situation.
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.