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Tax breaks in priority areas of the city (QPV)

Verified 19 February 2021 - Legal and Administrative Information Directorate (Prime Minister)

Very small businesses (TPEs) and small businesses located in the priority areas of the city (QPVs) can benefit from exemptions from business property tax (CFE) and property tax on built properties (TFPB).

TPE

These are companies created between the 1to January 2015 and December 31, 2022 or already installed on 1to January 2015 in a city policy priority area (QPV), and meeting the following 3 conditions:

  • Commercial activity (entered in the register of trade and companies - RCS)
  • Less than 11 employees
  • Annual turnover of up to 2 million euros

Small businesses

These are companies created between the 1to January 2017 and December 31, 2022 or already installed on 1to January 2017 in a city policy priority area (QPV), and meeting the following 3 conditions:

  • Commercial activity (entered in the register of trade and companies - RCS)
  • Less than 50 employees
  • Either an annual turnover of €10 million maximum balance €10 million

Warning  

the right to the exemption is definitively lost if no application was made before 31 december 2017.

Commercial establishments located across the APQ lane

Commercial establishments on the other side of the lane of city policy priority area (QPV) may also benefit from tax exemptions.

The postal address is the eligibility criterion.

Taxpayers subject to the CFE and TFPB as early as 2015 and/or 2016 who could have taken advantage of the scheme had until 31 December 2017 to benefit from the benefit.

Limits of the CFE exemption ceilings

For 2020

2021

Establishment or extension of establishments in QPV

€29,532

€29,886

Commercial activities already implemented in N-1

€79,661

€80,617

The total amount of aid (including EFC and TFPB) must not exceed €200 000 over 3 fiscal years.

Warning  

local authorities may object to exemptions by deliberation. In this case, the current exemptions continue until the original term.

The CFE exemption is total for 5 years.

Then, the tax base for a declining-rate abatement:

  • 60% on 6e year
  • 40% on 7e year
  • 20% on 8e year.

The exemption from TFPB definitively ceases to apply from 1to January of the year following the year in which the real property is no longer used for a commercial activity (ore year of non-compliance with another condition of exemption).

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