New Generation Free Enterprise Zones (ZFANG) — Annual Allowance on Taxable Profit
The regime depends on location, activity, size and other legal conditions. The catalogue refers to the 2019 Finance Act; this must be supplemented by the current version of the CGI and tax doctrine to confirm rates, caps, exclusions and any dates of application.
New-generation business free zones (zones franches d’activité nouvelle génération, ZFANG) bring together tax measures designed to support certain businesses based in the French overseas departments. The allowance on taxable profit is not a grant paid out: it reduces the tax base within the limits set by the General Tax Code (CGI).
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
Businesses operating in the overseas departments that meet the ZFANG criteria, notably the sector and location conditions set by law.
Eligibility conditions
Check the establishment in an eligible territory, the activity, thresholds and exclusions, filing obligations and the version of the CGI articles in force. The regime may depend on the exact tax situation.
What the scheme covers
Relief on profits tax for eligible businesses, within the limits of the applicable tax provisions.
Amount and funding terms
Tax allowance: the rate and cap must be confirmed in the CGI articles in force for the territory and financial year concerned. Do not use the rate from the original law without checking later amendments.
How to apply
Have eligibility checked by your accountant or tax adviser, apply the rules in the profit tax return and keep evidence of location, activity and calculation. Consult the CGI in force and the BOFiP tax doctrine.
Timeline
Applies to the relevant tax year according to the version of the law in force. Historical references must be updated before taking any steps.
Key facts
- Funder
- Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
- Type of funding
- Tax exemption
- Status
- Ongoing
- Funding rate
- 80%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
Is ZFANG a payment of aid?
No, the allowance reduces taxable profit under the tax rules.
Is the rate the same in all territories?
The conditions and caps must be checked by territory, sector and applicable text.
Official source
No official URL is available in our data for this grant.
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