Extension of the tax and social security exemptions in the EBRS

The budget law states that companies established in BER: titleContent will continue to benefit from income tax exemptions, property tax on built property (TFPB) and company property tax (CFE). This arrangement is extended until 31 december 2027.

Integration of municipalities into zoning France ruralités revitalization (FRR)

Although not retained when setting up the new zoning France ruralités revitalization (FRR), the municipalities classified or benefiting from the effects of the designation as a rural revitalization area (RRZ) as at 30 June 2024 are now benefiting from the effects of classification in the FRR zone.

This provision will apply until 31 december 2027. A decree will specify the list of municipalities concerned.

Extension of relief arrangements in ZFU-TE and QPV

Finally, the 2025 budget extends until 31 december 2025 :

• the arrangements for exemptions on profits in the urban free zone-entrepreneur territory (ZFU-TE);
• the exemptions from property tax on built-up property (TFPB) and company property tax (CFE) in priority city areas (QPV).