Urban Enterprise Zone — Entrepreneur Territory (ZFU-TE): Exemption from the Business Land Contribution (CFE)
For 2026, the net taxable base cap indicated by the BOFiP (official tax doctrine) for establishments created or extended in a ZFU-TE is €91,826. This cap is not the amount of CFE saved: the relief applies to a taxable base and remains subject to the regime’s conditions. New establishments from 1 January 2026 should not be considered eligible for this regime on the basis of the zone map alone.
Is your business located in a former urban free zone – entrepreneurial territory (zone franche urbaine-territoire entrepreneur, ZFU-TE)? An exemption from the business property tax (CFE) may still apply to certain establishments already set up, but it is not an automatic benefit for every business within the zone. The date of creation or extension, the activity carried out, the establishment’s situation and the transitional rules must be examined before including this saving in your budget.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Run a personalised scan to identify the public grants and funding your company may be able to access.
Who can apply
The regime targets certain establishments created or extended in a ZFU-TE under the rules applicable on their date of establishment. Having an address in the former zone is not enough. In particular, the date of creation or extension, the activity, the establishment’s tax situation and any decisions or conditions set by the texts must be examined. For businesses set up from 1 January 2026, do not assume eligibility for the ZFU-TE regime.
Eligibility conditions
The exemption is temporary, capped and subject to the conditions of the General Tax Code, notably Article 1466 A, I sexies. The net taxable base cap applicable in 2026 is €91,826. The duration and level of exemption depend on the regime applicable to the establishment and its situation. Have the date of establishment, the nature of the operation and the returns already filed checked by your business tax office (SIE) or tax adviser.
What the scheme covers
The scheme can reduce the taxable CFE base of an establishment meeting the legal criteria. It is local tax relief, not a cash payment. The amount saved depends on the exempted base, the local rate and the duration of application. The CFE exemption must also be distinguished from other former ZFU-TE benefits, whose rules and end dates may differ.
Amount and funding terms
Net taxable base cap for the ZFU-TE CFE exemption in 2026: €91,826, according to the BOFiP updated on 22 April 2026. This figure is neither a grant nor a refund amount: it limits the tax base that can be exempted. The actual gain depends on the tax and the establishment’s situation. Official source: https://bofip.impots.gouv.fr/bofip/4320-PGP.html/identifiant=BOI-IF-CFE-10-30-50-20260422
How to apply
1. Confirm the establishment’s address and date of creation or extension. 2. Consult the BOFiP text on CFE exemptions in deprived urban areas and the cap applicable to the year concerned. 3. Check the required returns and deadlines with the SIE; form 1465-SD may be relevant depending on the operation. 4. Ask for written confirmation that the regime applies before booking the expected saving. The zone map is used to check the boundaries, but does not on its own prove entitlement to the exemption.
Timeline
The ZFU-TE CFE net taxable base cap was updated for 2026 to €91,826. However, access to the regime depends on the date of creation or extension and on transitional provisions. Check filing deadlines with the SIE; no single application date can be stated without knowing the operation and the business’s situation.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Maximum amount
- €91,826
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
Does every business in a former ZFU-TE benefit from the CFE exemption?
No. The address alone is not enough. The date of creation or extension, the activity and the applicable tax conditions must be checked.
What cap applies in 2026?
The BOFiP indicates a net taxable base cap of €91,826 for the establishments created or extended in a ZFU-TE that are concerned. This is not the amount of CFE saved.
How can I confirm my establishment’s eligibility?
Check the establishment’s date and address, consult the official tax doctrine and ask the business tax office to confirm the conditions and the necessary returns.
Official source
No official URL is available in our data for this grant.
Other grants of type “tax exemption”
ACRE: who can benefit from the exemption?
Ministère du Travail et des Solidarités, URSSAF
Innovation tax credit (ITC): rates, expenses and declaration
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
Up to €400,000
Craft trades tax credit (crédit d’impôt métiers d’art): check eligibility before filing
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €30,000
Other grants from Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Aid for works on private property to connect to a fibre-optic network
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Up to €1,200
CODEFI and CIRI: support for companies in difficulty
Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
Related needs and funding
Competitive calls for projects
Ecological transition and CSR
Capital and investment funds
Support and acceleration
Diagnostics and audits
Takeover and transfer
Discover the funding that fits your company
Check your eligibility for public grants
This scheme is only one of the grants your company may be able to access. Run a personalised scan to identify the funding opportunities that match your activity, location and project.
See the opportunities identified by the scan, then access your personalised report.