New Generation Free Enterprise Zones (ZFANG) — Property Tax on Built Properties (TFPB) Exemption
The catalogue links this strand to the 2019 Finance Act. For reliable information, check the CGI articles and the doctrine in force for the territory and tax year. The benefit is a conditional tax exemption, not cash aid.
The ZFANG strand on property tax on built land (taxe foncière sur les propriétés bâties, TFPB) targets property and businesses meeting the conditions of overseas tax regulations. Eligibility cannot be inferred simply because a business is based overseas: the property concerned, its use, the activity carried out and the legal criteria must be checked.
Funded by Ministère de l’Economie, des Finances et de la Souveraineté Industrielle, Energétique et Numérique
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Who can apply
Businesses and property located in the overseas territories concerned, where the activity and use of the property meet the ZFANG conditions.
Eligibility conditions
Check the location, use of the property, activity, any size conditions and filing formalities in the tax texts in force.
What the scheme covers
Reduction of or exemption from property tax on built land for eligible property and activities.
Amount and funding terms
No flat amount: the saving depends on the rental value, the applicable rates and the extent of the exemption under the regime in force.
How to apply
Have the regime applicable to the property checked by the tax office and your accountant; gather the cadastral references, evidence of use and proof of activity, then file the required returns or applications.
Timeline
Depends on the tax year and the tax rules in force. Check the current provisions 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
- Funding rate
- 80%
- Automatically extracted — check the official source
- Geographic scope
- All of France
Frequently asked questions
Is every business in the overseas departments eligible?
No. Eligibility depends on the territory, activity, property and legal conditions.
Is it a grant?
No, it is tax relief on property tax.
Official source
No official URL is available in our data for this grant.
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