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Contributions and social contributions
Upgrading of the exemption ceilings for the 2024 CVAE in urban areas in difficulty
Publié le 03 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)
The Official Gazette of Public Finances has just published the applicable exemption or reduction ceilings for the value added contribution of companies (CVAE) due in respect of 2024. These exemptions apply to establishments located in the priority districts of the city policy (QPV) and the urban free zones-entrepreneur territory (ZFU-TE).
For the CVAE due for the year 2024, the exemption ceilings changed by 1,2 % compared to the previous year.
These ceilings are reassessed each year on the basis of the change in the consumer price index, excluding tobacco, for all households.
For example, the 2024 ceilings are:
Area of establishment | 2024 maximum exemption or reduction applicable to value added per establishment | Ceiling 2023 |
|---|---|---|
City Policy Priority Area (QPV) | €162,226 | €160,302 |
Urban Free Zone-Entrepreneur Territory (ZFU-TE) | €440,871 | €435,643 |
QPV (the company carries on a commercial activity) | €440,871 | €435,643 |
Please note
Due to the CVAE to be phased out, only companies benefiting before 1er january 2024 an optional exemption or voluntary abatement of CVAE may continue to be exempted.
It is therefore no longer possible for a company to apply for the first time for the voluntary exemption or voluntary abatement of CVAE.