New Generation Free Enterprise Zones (ZFANG) — Property Tax on Unbuilt Properties Exemption
ZFANG brings together tax reliefs subject to conditions on location, activity and the link between the property and the business. This page covers the exemption from property tax on unbuilt land and must be checked against the exact CGI provision before taking any steps.
New-generation business free zones (zones franches d’activité nouvelle génération, ZFANG) target certain businesses based in the French overseas departments. Here, the key point is the nature of the tax: the catalogue mentions an exemption from property tax on unbuilt land, while its description also refers to property tax on built land. These are not interchangeable. Check the text applicable to the property concerned before concluding on eligibility.
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 tax scope set by the texts. Being in an overseas department is not enough on its own: the sector, the property’s situation and the legal exclusions must be examined.
Eligibility conditions
Check the current version of the CGI, the property tax concerned (built or unbuilt land), the property’s location, its use for the activity and any criteria for a higher rate. As the catalogue refers to both built and unbuilt land, confirmation from a tax professional is essential.
What the scheme covers
Tax relief attached to certain overseas property and activities. Do not confuse property tax exemption, the tax reduction for productive investment and exemptions from contributions or profits tax.
Amount and funding terms
The catalogue indicates a rate of 80%, with higher rates of up to 100% in certain territories or sectors. This value should not be applied automatically: the tax concerned, the plot and the criteria for the higher rate must be confirmed in the current version of the CGI.
How to apply
Before any return, have the regime and applicable article confirmed by the business tax office or the relevant property tax department. Keep the description of the property, its use, location and proof of activity. The exact application depends on the confirmed tax basis.
Timeline
No application window specific to the scheme is given. Tax filing deadlines must be checked with the administration for the tax year concerned.
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
Who can benefit from this aid?
Businesses based in the overseas departments carrying out an activity within the tax scope set by the texts. Being in an overseas department is not enough on its own: the sector, the property’s situation and the legal exclusions must be examined.
How much can be obtained?
The catalogue indicates a rate of 80%, with higher rates of up to 100% in certain territories or sectors. This value should not be applied automatically: the tax concerned, the plot and the criteria for the higher rate must be confirmed in the current version of the CGI.
How do I check the conditions and apply?
Before any return, have the regime and applicable article confirmed by the business tax office or the relevant property tax department. Keep the description of the property, its use, location and proof of activity. The exact application depends on the confirmed tax basis.
Official source
No official URL is available in our data for this grant.
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