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Taxation
Temporary CFC exemptions in urban areas in difficulty: ceilings upgraded in 2024
Publié le 04 novembre 2022 - Mise à jour le 27 novembre 2023 - Legal and Administrative Information Directorate (Prime Minister)
Companies in urban areas in difficulty benefit from temporary exemptions from company property contributions (CFE). These exemptions respect ceilings that will be raised for 2024 due to price changes identified by the National Institute of Statistics and Economic Studies (INSEE).
The areas affected by this upgrading
This temporary exemption from CFE applies to companies located in the following areas:
- the priority districts of city policy (QPV) (formerly ZUS: sensitive urban areas);
- urban free zones - entrepreneurial territories (ZFU - TE).
The revaluations of the exemption ceilings
For the year 2024, the CEILINGS of the CFE exemptions for companies located in a struggling urban area were reassessed upwards (+6%) taking into account the price variation observed by INSEE.
For 2024 | For 2023 | |
|---|---|---|
For establishment or extension of establishments made since 1er January 2015 in the QPV (or in former ZUS before 31 December 2014) | €32,468 taxable net basis | €30,630 |
For commercial activities in the QPV | €87,584 taxable net basis | €82,626 |
For establishment or extension of establishments carried out in ZFU - TE until 31 December 2014 | €87,584 taxable net basis | €82,626 |