Young Growth Company (JEC) — Business Land Contribution (CFE) Exemption
The CFE exemption can last up to seven years, for JECs created before 31 December 2028, subject to the legal conditions and a local decision. The saving depends on the CFE due and the share exempted by the local authority. The scheme cannot be combined with certain other exemptions listed on the official page.
Young growth company (jeune entreprise de croissance, JEC) status can give entitlement to an exemption from the business property tax (CFE) for young SMEs that meet the growth and R&D spending criteria. The advantage can lighten an establishment’s fixed costs in its early years. It is not automatic, however: the municipality or EPCI must have voted for it and the company must complete the required tax formalities.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Companies meeting the young growth company status: an SME within the EU definition, less than eight years old under the applicable conditions, and meeting the growth and R&D spending criteria set by the regulations. The company must be created before 31 December 2028 for the exemption described.
Eligibility conditions
The exemption depends on a decision by the municipality or EPCI with its own tax powers. It cannot be combined with certain exemptions granted to other categories of companies. The company must meet the JEC criteria and submit the declaration to the business tax office before 1 January of the first year concerned, under the applicable tax rules.
What the scheme covers
A relief from the business property tax for the establishment that meets the conditions, to the extent provided by the local decision. The advantage reduces local operating taxes but does not directly fund R&D or investment costs.
Amount and funding terms
The aid is the exemption of the share of CFE granted by the municipality or EPCI, potentially for seven years. There is no national cap in euros: the saving depends on the tax base, the local rate, the establishment and the decision. The exemption is optional and the non-combination rules must be checked.
How to apply
1. Check the JEC criteria and the creation date. 2. Ask the business tax office or the local authority whether a CFE exemption decision is in force. 3. Calculate the potential saving from the CFE notice. 4. Submit the tax declaration within the required deadline, before 1 January of the first year of application. 5. Check incompatibilities with other tax exemptions.
Timeline
The application must be made ahead of the year for which the exemption is requested. The advantage depends on the local decision in force and on continuing to meet the JEC criteria.
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
How much can be saved?
The amount is the CFE exempted under the local decision; it varies with the base and rate for each establishment.
Is the exemption automatic?
No. It depends on a decision by the municipality or EPCI and on the tax formalities.
How long does it last?
Up to seven years under the applicable conditions.
Official source
No official URL is available in our data for this grant.
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