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Taxation and social contributions
Rural territories (ZFRR, ZRR) and sedentary activities: the new 2026
Publié le 24 février 2026 - Entreprendre Service Public / (Prime Minister)
In order to support the attractiveness of vulnerable rural areas, the 2026 Finance Law extends the integration of municipalities classified as rural revitalization zones (ZRR) into the France ruralités revitalization (ZFRR) zoning and improves the exemption of sedentary activities.
Extension of the integration of municipalities in the 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 classification as rural revitalization zone (ZRR) as at 30 june 2024 benefit from the effects of ZFRR classification. Thus, these two zonings coexist.
The Order of 14 April 2025 sets out the list of municipalities concerned.
The 2026 Finance Act extends the application of this measure until 31 December 2029 (instead of 31 December 2027).
Possibility for sedentary activities to benefit from ZRR exemptions
A company with a non-sedentary activity and a maximum of 25% of its turnover outside the ZRR may benefit from the exemptions relating to this zoning (exemption from employer contributions, income tax, CFE: titleContent).
The Finance Law extends this to companies engaged in a sedentary activity.
Better coordination between ZFRR and ZRR
Finally, the 2026 Finance Law allows sedentary activities created or taken over in ZRR to benefit from ZFRR exemptions for the remaining exemption period.
It adds that the condition of location and exercise is satisfied when the company ‘generates no more than 25% of its turnover outside those areas’.