FranceCollectivités Locales
La Courneuve blocks the 2026 QPV property-tax exemption
La Courneuve joins the DGFiP list of authorities opposing the 2026 taxe foncière exemption for businesses in its priority district; the CFE exemption there still applies.
By Taxxa AI OyPublished 15 October 2026
Industry: Across industries
Businesses established in La Courneuve's quartier prioritaire de la politique de la ville (QPV) will not benefit from the taxe foncière sur les propriétés bâties (TFPB) exemptionCollectivites Locales. The commune has joined the DGFiP opposition list for the 2026 local-tax exemptions available to priority-district businesses
Collectivites Locales, opposing the TFPB exemption for its single QPV
Collectivites Locales while leaving the cotisation foncière des entreprises (CFE) exemption in place
Collectivites Locales.
Under I of article 1639 A bis of the code général des impôts, the deliberating body of a commune or of an établissement public de coopération intercommunale with its own tax powers (EPCI-FP) may oppose the local-tax exemptions — the CFE exemption, the TFPB exemption, or both. For exemptions linked to establishments created or taken over from 1 January 2026, or to buildings attached to them for 2026, the deliberation had to be adopted within one hundred and twenty days of the promulgation of the loi de finances pour 2026Collectivites Locales, that is by 19 June 2026 at the latest
Collectivites Locales.
The DGFiP list now carries about twenty opposing authorities. Most oppose the TFPB exemption only; Grand Besançon Métropole and the EPT Grand-Paris-Grand-Est oppose the CFE exemption, while Mulhouse Alsace Agglomération and the Communauté de communes Cluses Arve et Montagnes oppose both. La Courneuve's entry is the only content change to the list.Collectivites Locales
The opposition sits inside the reformed priority-district regime of article 42 of the loi de finances pour 2026.Collectivites Locales Since 1 January 2026, QPV status is the single zoning for the policy's business-tax measures
Collectivites Locales
Collectivites Locales, and the zones franches urbaines – territoires entrepreneurs (ZFU-TE) have not been extended beyond 31 December 2025. Eligible businesses benefit from an income-tax exemption (impôt sur le revenu or impôt sur les sociétés) plus the CFE and TFPB exemptions, with TFPB granted in full (100 %) for five years. The relief is reserved for commercial, artisanal or health-profession activities created or taken over in a QPV between 1 January 2026 and 31 December 2030
Collectivites Locales by businesses employing fewer than 50 staff with turnover or balance-sheet total below 10 million euros.
For practitioners the consequence is narrow but binary: premises in La Courneuve's QPV attached to a qualifying establishment keep the CFE exemption but not the TFPB exemption for 2026Collectivites Locales
Collectivites Locales. Businesses claiming the relief must declare the qualifying items each year to the tax office they report to
Collectivites Locales; buildings attached in 2026 must be declared by 31 December 2026
Service Public, and the TFPB exemption starts on 1 January of the year following attachment — 2027 for a 2026 attachment.
Service Public
Legal basis: article 42 of loi n° 2026-103 du 19 février 2026 de finances pour 2026Collectivites Locales, and articles 44 octies B, 1383 C ter and 1466 A of the code général des impôts.
Check premises in La Courneuve against the DGFiP opposition list and budget TFPB in full: the commune opposed only the 2026 TFPB exemption, so qualifying establishments there keep the CFE relief but buildings attached in 2026 get no TFPB exemption — declare them by 31 December 2026.