End of ZFU-TE

In order to unify the different tax exemption regimes applied in the QPVs, the Finance Act abolishes the ZFU-TE and the benefits attached to 1^er January 2026.

Thus, the exemption from tax on profits from activities located in these areas is not extended beyond 31 December 2025. Activities created in these areas after this date will therefore not benefit from this exemption.

Premises located in ZFU-TE will also lose the exemption from the annual tax on offices and parking spaces (concerns the Île-de-France and Provence-Côte d’Azur).

Switching ZFU-TE benefits to QPVs

With the abolition of ZFU-TE, the priority areas of the city policy become the only zoning of the « priority geography ».

The Finance Law for 2026 states that companies that set up or resume activities in these neighborhoods between 1^er January 2026 and December 31, 2030 will benefit from a new system of degressive exemption from income tax or business tax « in respect of profits from activities established in the district ».

This scheme, which is identical to that applied in the ZFU-TEs, is as follows:

The activities concerned are:

• commercial;
• artisanal;
• in a health profession (doctors, pharmacists, midwives, medical auxiliaries...).

To benefit from this new regime, the company must:

• employ fewer than 50 employees;
• achieve an annual turnover HT: titleContent less than EUR 10 million during the year or have a balance sheet total of less than EUR 10 million.

For all the information relating to QPV (conditions and duration of exemption, cumulation of exemptions...) please consult the sheet Priority areas of city policy: tax relief.