Priority Urban District (QPV) — Corporate Income Tax Exemption
This scheme concerns a tax exemption linked to setting up or taking over an activity in a priority urban neighbourhood. The operations listed in the catalogue are: exemption from tax on profits. To prepare: check that the address is classified as a QPV, the applicable local decisions and the creation or takeover date, then keep evidence of the activity carried out on the premises. The detailed conditions must be checked in the official source before any application or declaration.
Priority urban neighbourhood (QPV) – exemption from tax on profits aims to encourage craft, retail and health businesses to set up and stay in priority urban neighbourhoods (QPV) defined in Article 5 of law no. 2014-173 of 21 February 2014 on urban planning and cohesion. The scheme is available for businesses created or taken over until 31 December 2030. In practice it covers a tax exemption linked to setting up or taking over an activity in a priority urban neighbourhood. The key point is to check the beneficiary’s profile, the geographic scope (national aid) and the conditions in force before including the advantage in the company’s budget.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Beneficiaries listed in the catalogue: businesses created or taken over between 1 January 2026 and 31 December 2030 with one of the following activities: retail; crafts; a health profession (doctors, dental surgeons, midwives, pharmacists, medical auxiliaries). A takeover is the takeover of an existing activity with an effective change of management, with the intention of keeping the new management and the activity.
Eligibility conditions
Conditions listed in the catalogue: to benefit from the exemption, the company must employ fewer than 50 employees and have annual turnover excluding VAT not exceeding €10 million, or total assets not exceeding €10 million. Where the company carries out activities that cannot benefit from an exemption, the exemption applies only to the turnover or revenue from the activity carried out in the QPV. Where the company partly carries out other activities in a place outside QPVs, the exemption applies in proportion to the turnover or revenue excluding VAT made within QPVs. For a non-sedentary activity based in a QPV, the exemption only applies if 25% of turnover is made in a QPV.
What the scheme covers
Operations and exclusions indicated in the catalogue: Exemption from tax on profits.
Amount and funding terms
Amount and terms indicated in the catalogue: the exemption from tax on profits is limited in time: for the first 5 years, the exemption is total from the creation or takeover of the activity; in the 6th year, the allowance is 60% of the profits made that year; in the 7th year, 40%; in the 8th year, 20%. The company loses the exemption in the year it voluntarily ceases its activity. If the activity ceases less than 5 years after the last tax exemption in order to move to a place not classified as a QPV, the company must repay the taxes it did not pay.
How to apply
1. Check that the beneficiary and the operation meet the scheme’s criteria. 2. Confirm the amount, caps, exclusions and timetable with the competent body. 3. Gather the administrative, financial and technical supporting documents. 4. Apply following the official procedure and keep the acknowledgement of receipt. 5. Keep the decision and the supporting documents.
Timeline
The applicable timetable must be confirmed in the official source. Check the period of costs taken into account, the deadline and any transitional rules.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Grant
- Status
- Open
- Funding rate
- 100%
- Automatically extracted — check the official source
- Closes
- 31 December 2030
- Geographic scope
- All of France
Frequently asked questions
What is the “Priority urban neighbourhood (QPV) – exemption from tax on profits” for?
A tax exemption linked to setting up or taking over an activity in a priority urban neighbourhood.
What advantage is provided?
Amount and terms indicated in the catalogue: the exemption from tax on profits is limited in time: for the first 5 years, the exemption is total from the creation or takeover of the activity; in the 6th year, the allowance is 60% of the profits made that year; in the 7th year, 40%; in the 8th year, 20%. The company loses the exemption in the year it voluntarily ceases its activity. If the activity ceases less than 5 years after the last tax exemption in order to move to a place not classified as a QPV, the company must repay the taxes it did not pay.
Who can benefit?
Beneficiaries listed in the catalogue: businesses created or taken over between 1 January 2026 and 31 December 2030 with one of the following activities: retail; crafts; a health profession (doctors, dental surgeons, midwives, pharmacists, medical auxiliaries). A takeover is the takeover of an existing activity with an effective change of management, with the intention of keeping the new management and the activity.
Which supporting documents should I prepare?
Check that the address is classified as a QPV, the applicable local decisions and the creation or takeover date, then keep evidence of the activity carried out on the premises. Consult the official list of documents to enclose.
Official source
No official URL is available in our data for this grant.
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