New Generation Free Enterprise Zones (ZFANG) — Business Land Contribution (CFE) Exemption
The catalogue describes an exemption for certain overseas businesses, potentially including businesses in difficulty, but its exact scope depends on the text in force, the activity and the place of establishment. The 2019 legislative reference is not enough to confirm the current rules; the CGI and tax doctrine must be checked.
The ZFANG measure on the business property tax (cotisation foncière des entreprises, CFE) targets certain economic activities based in the French overseas departments. It is a conditional tax regime: the business must check that it falls within the categories and limits set by the General Tax Code and complete the required filing formalities.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Businesses based in the overseas departments carrying out an activity within the ZFANG scope and meeting the legal criteria.
Eligibility conditions
Check the territory, the nature of the activity, size conditions and the combination or limitation rules in the current CGI. Check filing obligations with the business tax office (SIE).
What the scheme covers
Relief from the business property tax for eligible establishments.
Amount and funding terms
The benefit is a CFE exemption or reduction under the legal conditions; there is no flat national amount. The saving depends on the applicable base and local rate.
How to apply
Check eligibility with the business tax office and your accountant; file the necessary returns and keep evidence of the place of establishment and the activity.
Timeline
A tax regime linked to the financial year and the provisions in force. Check the current law and filing arrangements 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
- €150,000
- Automatically extracted — check the official source
- Funding rate
- 80%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
Is the CFE exemption automatic?
Do not treat it as automatic: eligibility and formalities must be checked under the applicable regime.
How much is the benefit?
It depends on the tax that would have been due and the applicable local and tax rules.
Official source
No official URL is available in our data for this grant.
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