Priority Development Zones (ZDP) — Business Land Contribution (CFE) Exemption
The ZDP measure concerns the CFE of establishments meeting the creation and location criteria. The catalogue describes an automatic exemption on half of the net base, possibly supplemented by a local exemption voted by the authority.
In a priority development zone, the business property tax (CFE) may be exempted for certain establishments created during the period set by law. The catalogue distinguishes an automatic exemption from a part that depends on a decision by the municipality or EPCI. The actual result therefore varies by location and local decisions.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Establishments created in a priority development zone during the eligibility period set by the text. Confirm that the address is within the zone, that the establishment meets the creation criteria and that the local authority has adopted the additional decision, where relevant.
Eligibility conditions
Check the establishment’s date of creation, the geographical scope, any exclusions and local tax decisions. The catalogue specifies that optional decisions must be taken before 1 October to apply the following year.
What the scheme covers
Reduction of the taxable CFE base. It is neither a grant nor an automatic exemption from all local taxes: property tax is covered by a separate page.
Amount and funding terms
The catalogue mentions an automatic exemption on half of the net taxable base for seven years from the year following creation, with an optional part depending on the decision of the municipality or inter-municipal body (EPCI). The actual saving depends on the base and the applicable decisions.
How to apply
Contact the business tax office to confirm the regime applies and consult the decisions of the municipality or EPCI. Prepare the establishment’s address, date of creation and tax identification details.
Timeline
The catalogue indicates a period running until 31 December 2026. Check the version of the CGI in force and the local decisions applicable to the tax year.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Open
- Funding rate
- 50%
- Automatically extracted — check the official source
- Closes
- 31 December 2026
- Geographic scope
- All of France
Frequently asked questions
Who can benefit from this aid?
Establishments created in a priority development zone during the eligibility period set by the text. Confirm that the address is within the zone, that the establishment meets the creation criteria and that the local authority has adopted the additional decision, where relevant.
How much can be obtained?
The catalogue mentions an automatic exemption on half of the net taxable base for seven years from the year following creation, with an optional part depending on the decision of the municipality or inter-municipal body (EPCI). The actual saving depends on the base and the applicable decisions.
How do I check the conditions and apply?
Contact the business tax office to confirm the regime applies and consult the decisions of the municipality or EPCI. Prepare the establishment’s address, date of creation and tax identification details.
Official source
No official URL is available in our data for this grant.
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