Young Growth Company (JEC) — Property Tax on Built Properties (TFPB) Exemption
The scheme depends on a local decision: the local authority must have voted to grant the TFPB exemption. The current official page covers several statuses, notably JEI (young innovative company), JEC (young growth company), JEU (young university company) and JEII (young innovative impact company), but the conditions differ by category and period. The application must be filed with the SIE before 1 January of the year concerned, and must match the company’s exact legal category and the applicable tax text.
The exemption from property tax on built land (TFPB) is not automatic for all young innovative companies. According to Service Public Entreprendre, municipalities and inter-municipal bodies (EPCI) may decide to exempt buildings owned by certain categories of young innovative companies. The company must file a return with its business tax office (SIE) before 1 January of the first year for which it wants the exemption. The exact status category and the local authority’s 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
Companies meeting the conditions of the status covered by the regulations and located in a municipality or EPCI that has adopted an exemption decision. The JEC category must be checked carefully against the current version of the official page.
Eligibility conditions
Check the applicable JEI/JEC/JEU/JEII status, the municipality’s or EPCI’s decision, ownership of the buildings and the return to the SIE. The return must be filed before 1 January of the first year requested.
What the scheme covers
A tax exemption from property tax on built land, not a cash grant. The benefit depends on the status and on a local decision.
Amount and funding terms
Exemption from the municipality/EPCI share of TFPB if the local authority has adopted the applicable decision and the company meets the conditions. Duration and scope depend on the status concerned; do not treat the exemption as automatic.
How to apply
Check your status with the tax office or your accountant, find the municipality/EPCI decision and file the required return with the SIE within the applicable deadline.
Timeline
Return to be filed before 1 January of the first year of application requested. The local authority must have adopted the relevant decision. Check the conditions specific to the status when applying.
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 exemption automatic?
No. It depends on a decision by the municipality or EPCI and on meeting the criteria of the status concerned.
When should the return be filed?
The official page indicates a return to the SIE before 1 January of the first year for which the exemption is requested.
Official source
No official URL is available in our data for this grant.
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