Tax exemptionOpen
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SME Investment Aid Zone — Property Tax on Built Properties Exemption

Amount or advantage indicated: an exemption from property tax on built property owed by the company for establishments created or taken over from a company in difficulty, from the year after their creation. The length of the exemption is set by the deciding authority, between 2 and 5 years. The scheme is granted under the European “de minimis” regime, which limits total public aid per company to €200,000 over 3 consecutive financial years.

Supports the takeover of industrial companies in difficulty in municipalities classified as SME investment aid zones (ZAI) through an exemption from property tax on built property. The exemption applies to companies created until the end of 2027. The public indicated in the catalogue is: SMEs within the current EU definition that benefit from the exemption from tax on profits for SMEs created to take over an industrial company in difficulty in a municipality classified as a ZAI.

Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique

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Who can apply

SMEs within the current EU definition that benefit from the exemption from tax on profits for SMEs created to take over an industrial company in difficulty in a municipality classified as a ZAI.

Eligibility conditions

Local authorities and inter-municipal bodies with their own tax powers must have voted to introduce the scheme.

What the scheme covers

Takeover of industrial companies in difficulty in municipalities classified as SME investment aid zones (ZAI).

Amount and funding terms

An exemption from property tax on built property owed by the company for establishments created or taken over from a company in difficulty, from the year after their creation. The length of the exemption is set by the deciding authority, between 2 and 5 years. The scheme is granted under the European “de minimis” regime, which limits total public aid per company to €200,000 over 3 consecutive financial years.

How to apply

Consult the scheme’s official source and check the current application arrangements before applying.

Timeline

End date recorded in the catalogue: 31 December 2027. Check the current status, application period and any deadlines on the official page before applying.

Key facts

Funder
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Type of funding
Tax exemption
Status
Open
Maximum amount
€200,000
Automatically extracted — check the official source
Closes
31 December 2027
Geographic scope
All of France

Frequently asked questions

What is this aid for?

Supports the takeover of industrial companies in difficulty in municipalities classified as SME investment aid zones (ZAI) through an exemption from property tax on built property. The exemption applies to companies created until the end of 2027.

Who can benefit?

SMEs within the current EU definition that benefit from the exemption from tax on profits for SMEs created to take over an industrial company in difficulty in a municipality classified as a ZAI.

How much can be obtained?

An exemption from property tax on built property owed by the company for establishments created or taken over from a company in difficulty, from the year after their creation. The length of the exemption is set by the deciding authority, between 2 and 5 years. The scheme is granted under the European “de minimis” regime, which limits total public aid per company to €200,000 over 3 consecutive financial years.

Which costs are covered?

Takeover of industrial companies in difficulty in municipalities classified as SME investment aid zones (ZAI).

How do I apply?

Consult the scheme’s official source and check the current application arrangements before applying.

Official source

No official URL is available in our data for this grant.

Other grants of type “tax exemption”

Other grants from Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique

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