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Taxation and social contributions
Exemption zones: the list of municipalities reclassified to zone France ruralités revitalization (ZFRR) published
Publié le 17 février 2025 - Mise à jour le 18 avril 2025 - Directorate for Legal and Administrative Information (Prime Minister)
In order to enhance the attractiveness of vulnerable rural areas, the 2025 budget extends the application of the exemption schemes for vulnerable rural areas. It also includes municipalities classified as rural revitalization zones (RRAs) in the France ruralités revitalization (ZFRR) zoning. The decree establishing the list of municipalities concerned has just been published.
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 (ZFRR)
Although not retained when setting up the new zoning France ruralités revitalization (ZFRR), 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 ZFRR classification.
The decree of 14 April 2025 fixes the list of municipalities concerned.
This provision will apply until 31 december 2027.
Extension of relief arrangements in ZFU-TE and QPV
Finally, the 2025 budget extends until 31 december 2025 :