Industrial Innovative Young Company (JEII) — Tax Exemption (Corporate Income Tax, CFE, Property Tax on Built Properties)
Municipalities and inter-municipal bodies (EPCI) may, by decision of their councils, exempt eligible JEIIs created before 31 December 2028 from CFE and property tax; these benefits are therefore not automatic everywhere. The company must file the required returns with the business tax office (SIE) before the set date. JEIIs created from 2024 do not benefit from the profits tax exemption described for older companies.
Young Innovative Impact Company status (JEII) can give access to certain tax reliefs for an SME carrying out research with strong social or environmental value and meeting the social and solidarity economy criteria. The main benefit to examine is the exemption from the business property tax (CFE) and, depending on local decisions, from property tax on built land. The exemption from tax on profits is more limited: according to the official page, companies created from 1 January 2024 are no longer entitled to it.
Funded by 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
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Who can apply
SMEs meeting the JEII conditions: company age and applicable R&D criteria, and the ESUS criteria or the conditions for commercial companies in the SSE. For local exemptions, the company must also check that the municipality or EPCI has adopted the necessary decision and complete the tax formalities.
Eligibility conditions
The CFE and property tax exemptions are optional for local authorities and depend on local decisions. Returns must be sent to the business tax office (SIE) on time, notably before 1 January of the first year for which the exemption is requested, depending on the tax concerned. JEII status and its conditions must continue to be met. Companies created from 1 January 2024 do not benefit from the profits tax exemption described on Service-Public.
What the scheme covers
Potential relief from CFE and property tax on built land for eligible establishments, where the local authority has decided in favour of the exemption. Tax on profits should not be treated as an available benefit for JEIIs created from 2024.
Amount and funding terms
The benefit depends on the CFE and property tax that would be due, and on the decisions of the municipality and EPCI. Local exemptions can last up to seven years depending on the scheme and applicable conditions. There is no flat national amount: estimate the saving from the establishment’s local taxes. For tax on profits, the official page specifies that JEIIs created from 1 January 2024 do not benefit from the corresponding exemption.
How to apply
1. Check JEII status and creation dates. 2. Ask the business tax office (SIE) and consult the municipality/EPCI decisions to confirm the local exemption. 3. File the required tax return before 1 January of the first year of application, according to the rules for the tax concerned. 4. Keep proof of JEII status and the applicable local decision. 5. Do not include a profits tax exemption for a JEII created from 1 January 2024.
Timeline
Tax formalities must be completed before the start of the tax year concerned. The CFE and property tax exemptions depend on local decisions; check that they exist for each establishment and the current filing deadlines.
Key facts
- Funder
- 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
- Type of funding
- Tax exemption
- Status
- Ongoing
- Geographic scope
- All of France
Frequently asked questions
Is the CFE automatically exempted?
No. The municipality or EPCI must have adopted a decision and the company must complete the tax formalities.
Can JEIIs created in 2025 exempt their profits?
No, according to the Service-Public page: JEIIs created from 1 January 2024 no longer benefit from the profits tax exemption.
How can I estimate the gain?
From each establishment’s local taxes and the applicable local decision; there is no flat national amount.
Official source
No official URL is available in our data for this grant.
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