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Contributions and social contributions
Upgrading of the exemption ceilings for the CVAE 2025 in urban areas in difficulty
Publié le 30 mars 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)
The Official Bulletin of Public Finances has published the applicable exemption or abatement ceilings for the company Value Added Contribution (CVAE) due for 2025. These exemptions apply to establishments located in the priority districts of the city policy (QPV) and the free zones urban-territory entrepreneur (ZFU-TE).
As regards the CVAE due in respect of 2025, the exemption ceilings have changed by 0.7% compared to those of the previous year.
These ceilings are reassessed each year in line with the change in the consumer price index, excluding tobacco, of all households.
Thus, the 2025 ceilings are as follows:
Location of the establishment | 2025 exemption or reduction ceiling for value added per establishment | 2024 ceiling |
|---|---|---|
City Policy Priority Area (QPV) | €163,362 | €162,226 |
Urban Free Zone-Entrepreneur Territory (ZFU-TE) | €443,957 | €440,871 |
QPV (the company carries on a commercial activity) | €443,957 | €440,871 |
Please note
Due to the forthcoming abolition of the CVAE, only companies benefiting from before 1er January 2024 an optional exemption or an optional 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 optional exemption or the optional abatement of CVAE.