
Defence Restructuring Zones (ZRD) — Property Tax on Built Properties Exemption
Amount or advantage indicated: a full exemption from property tax on built property owed by the company for buildings located in defence restructuring zones (ZRD), for 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, through an exemption from property tax on built property, the building of establishments in areas affected by defence restructuring (defence restructuring zones, ZRD) where the ongoing restructuring risks seriously harming employment. The public indicated in the catalogue is: companies that create an establishment in a defence restructuring zone (ZRD) during a 3-year period starting either on 1 September 2009 or on 1 January of the year before the one in which the area or municipality is recognised as a ZRD. The new activity must be industrial, craft or commercial; or liberal if carried out by a company subject to corporation tax; or the rental of equipped business premises (for example a factory with its manufacturing machinery, a restaurant with kitchen and customer equipment, a warehouse with storage and shipping equipment).
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
Companies that create an establishment in a defence restructuring zone (ZRD) during a 3-year period starting either on 1 September 2009 or on 1 January of the year before the one in which the area or municipality is recognised as a ZRD. The new activity must be industrial, craft or commercial; or liberal if carried out by a company subject to corporation tax; or the rental of equipped business premises (for example a factory with its manufacturing machinery, a restaurant with kitchen and customer equipment, a warehouse with storage and shipping equipment).
Eligibility conditions
The company must employ at least one full-time employee working in premises located in the ZRD (no business travel outside the ZRD) and make at least 25% of its turnover excluding VAT with customers located in the ZRD. It must also have fewer than 11 employees on 1 January of each year of application and annual turnover or total assets of €2 million or less.
What the scheme covers
Creation of an establishment in a ZRD.
Amount and funding terms
A full exemption from property tax on built property owed by the company for buildings located in defence restructuring zones (ZRD), for 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
No end date is recorded in the catalogue. 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
- Ongoing
- Maximum amount
- €200,000
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
What is this aid for?
Supports, through an exemption from property tax on built property, the building of establishments in areas affected by defence restructuring (defence restructuring zones, ZRD) where the ongoing restructuring risks seriously harming employment.
Who can benefit?
Companies that create an establishment in a defence restructuring zone (ZRD) during a 3-year period starting either on 1 September 2009 or on 1 January of the year before the one in which the area or municipality is recognised as a ZRD. The new activity must be industrial, craft or commercial; or liberal if carried out by a company subject to corporation tax; or the rental of equipped business premises (for example a factory with its manufacturing machinery, a restaurant with kitchen and customer equipment, a warehouse with storage and shipping equipment).
How much can be obtained?
A full exemption from property tax on built property owed by the company for buildings located in defence restructuring zones (ZRD), for 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?
Creation of an establishment in a ZRD.
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”
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
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.




