FranceCollectivités Locales
20 local authorities opt out of 2026 QPV business-tax breaks
Eighteen of the 20 listed authorities refused the TFPB break and four the CFE break for 2026 QPV establishments; the profit-tax break applies in every QPV regardless of local opt-outs.
By Taxxa AI OyPublished 22 September 2026
Businesses setting up in a quartier prioritaire de la politique de la ville (QPV) face a new tax-relief regime for 2026 — but in 20 local authority areas the local-tax part of it will not apply, because the commune or intercommunal body voted against it. The published DGFiP-sourced list names, for each authority, whether the opposition covers the taxe foncière sur les propriétés bâties (TFPB), the cotisation foncière des entreprises (CFE), or both.
Eighteen of the 20 opposed the TFPB exemptionCollectivites Locales, including the communes of Orgon, Saint-Rambert-d'Albon, Vauvert, Laxou, Cauchy-à-la-Tour, Vendin-le-Vieil, Cernay, Illzach, Mulhouse, Maromme, Les Pavillons-sous-Bois, L'Île-Saint-Denis, Bondy, Ermont, Gonesse and Goussainville. Two of them opposed both taxes: Mulhouse Alsace Agglomération (7 QPV) and the Communauté de communes Cluses Arve et Montagnes (1 QPV). The remaining two opposed the CFE only: Grand Besançon Métropole (6 QPV) and the établissement public territorial Grand-Paris-Grand-Est (17 QPV). A commune or établissement public de coopération intercommunale à fiscalité propre could oppose either or both local-tax exemptions by deliberation; for 2026 the vote had to come within 120 days of the promulgation of the loi de finances pour 2026, by 19 June 2026 at the latest
Collectivites Locales.
No authority can oppose the profit-tax exemptionCollectivites Locales: since it concerns the State budget, the income- or corporation-tax relief applies in every QPV by principle. Authorities that had opposed local-tax exemptions under the previous scheme had to adopt fresh deliberations to keep opposing under the new one.
The underlying regime, created by article 42 of the loi n° 2026-103 du 19 février 2026 de finances pour 2026, makes the QPV the single zoning for politique de la ville tax relief from 1 January 2026; the zones franches urbaines – territoires entrepreneurs (ZFU-TE) are not extended beyond 31 December 2025. Eligible businesses receive full exemption from income or corporation tax and from CFE for five years, then relief at 60% in the sixth year, 40% in the seventh and 20% in the eighth; the TFPB exemption runs five years at the full rate.
Eligibility requires creating or taking over a commercial, artisanal or health-profession activity in a QPV between 1 January 2026 and 31 December 2030Collectivites Locales, with fewer than 50 employees and turnover or balance-sheet total below €10 million. The scheme is open to subsidiaries and franchises, and to non-sedentary traders, artisans and health professionals whose CFE or TFPB taxing place sits in a QPV. For profit tax it applies to financial years closed from 1 January 2026; for local taxes to assessments from 2027. Beneficiaries declare the exempted elements yearly to their tax office.
Legal basis: article 42 of the loi n° 2026-103 du 19 février 2026 de finances pour 2026; articles 44 octies B, 1383 C ter and 1466 A of the code général des impôts.
Before locating or advising a client in a QPV, check whether the commune or intercommunal body is on the 2026 opt-out list — in those 20 areas budget for CFE and/or TFPB, while still claiming the profit-tax exemption.