France Ruralité Revitalisation (FRR) — Optional Property Tax on Built Properties (TFPB) Exemption
An optional local TFPB exemption for certain property/establishments in a ZFRR/ZFRR+ zone, subject to a local decision and tax conditions. No fixed national amount. The decision for application from 1 January 2027 should in principle have been taken before 1 October 2026.
The optional exemption from property tax on built property (TFPB) in a France Ruralités Revitalisation zone depends on a decision by the municipality or EPCI. ZFRR classification does not therefore automatically give this advantage. For it to take effect in 2027, the local deadline of 1 October 2026 has passed; the decision must be checked.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Businesses or property meeting the conditions of the ZFRR regime and covered by a decision of the municipality/EPCI. Eligibility depends on the municipality’s classification, the nature of the property and the TFPB tax rules.
Eligibility conditions
The exemption is optional and requires a decision by the local authority. For application from 1 January 2027, the decision should in principle have been taken before 1 October 2026. The zoning and the exact conditions for the property must be checked.
What the scheme covers
A relief from property tax on the built property concerned. No reimbursement of costs or investment funding is paid under this measure.
Amount and funding terms
A property tax relief, not a grant. Its level and scope depend on the local decision, the property and the applicable tax conditions; check with the municipality/EPCI and the tax administration.
How to apply
Check the municipality’s official zoning, ask for the local decision on the TFPB, identify the property and its tax situation, then confirm the application with the land tax office. Do not include the exemption in the financing plan before written confirmation.
Timeline
A decision before 1 October of year N can apply from 1 January of year N+1. For 2027, the 1 October 2026 deadline has passed; check whether a local decision exists and its scope.
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 TFPB automatically exempt in an FRR zone?
No. The exemption described is optional and depends on a decision by the municipality or EPCI.
Can it apply in 2027?
In principle, a decision had to be taken before 1 October 2026 for application from 1 January 2027. Check with the local authority whether it was adopted.
Is there a national amount for the aid?
No, it is a tax relief, not a grant. The result depends on the property, the local decision and the tax rules.
Which steps should I take?
Confirm the zoning and the decision with the municipality/EPCI, then have the land tax office validate how it applies to your property.
Official source
No official URL is available in our data for this grant.
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