Priority Development Zones (ZDP) — Corporate Income Tax Exemption
The ZDP is a territorial tax regime for certain newly created SMEs. The benefit described in the catalogue is a temporary exemption from profits tax, followed by three years of tapering allowances, subject to meeting the legal conditions.
The priority development zone (zone de développement prioritaire, ZDP) regime aims to encourage new activity in areas defined by law. The catalogue describes a full exemption from profits tax for two years, followed by a tapering allowance of 75%, 50% and 25% over the next three years. These benefits do not apply to every business already established: the date of creation, location and the notion of new activity are decisive.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
SMEs as defined by EU law, created within the period set by the text and located in a recognised priority zone. The catalogue also mentions a capital ownership condition and specific rules for non-sedentary activities. Each criterion must be checked at the date of creation.
Eligibility conditions
The catalogue reserves the regime for new businesses carrying out a new activity, with exceptions described for certain takeovers, mergers, restructurings or extensions. Check the exact location, date of creation, SME size, capital structure and anti-combination rules.
What the scheme covers
Relief from profits tax and, according to the source text, from certain capital gains, excluding gains from revaluing assets. The exact scope must be checked in the tax text in force.
Amount and funding terms
According to the catalogue: full exemption for the first two years, then an allowance of 75% in the third year, 50% in the fourth and 25% in the fifth. This is tax relief, not a grant payment. Any terms and caps must be confirmed against the CGI and EU state aid law.
How to apply
As this is a tax scheme, the business must check its eligibility with its accountant and the business tax office, then apply the filing rules for its regime. Keep evidence of location, date of creation, activity and size.
Timeline
The catalogue indicates an end date of 31 December 2026 for the operations concerned. This date must be checked in the text in force before taking any steps and does not necessarily mean that a separate application must be filed before then.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Open
- Closes
- 31 December 2026
- Geographic scope
- All of France
Frequently asked questions
Who can benefit from this aid?
SMEs as defined by EU law, created within the period set by the text and located in a recognised priority zone. The catalogue also mentions a capital ownership condition and specific rules for non-sedentary activities. Each criterion must be checked at the date of creation.
How much can be obtained?
According to the catalogue: full exemption for the first two years, then an allowance of 75% in the third year, 50% in the fourth and 25% in the fifth. This is tax relief, not a grant payment. Any terms and caps must be confirmed against the CGI and EU state aid law.
How do I check the conditions and apply?
As this is a tax scheme, the business must check its eligibility with its accountant and the business tax office, then apply the filing rules for its regime. Keep evidence of location, date of creation, activity and size.
Official source
No official URL is available in our data for this grant.
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