2027 CFE exemption cap set at 92,469 euros in struggling urban zones

The temporary cotisation foncière des entreprises (CFE) exemptions for establishments in zones urbaines en difficulté apply within a statutory ceiling indexed each year on the INSEE price variation for the reference year defined in article 1467 A of the Code général des impôts (CGI). For 2027, that ceiling stands at 92 469 € of base nette imposableImpots, against 91 826 € for 2026.

The 92 469 € ceiling covers two perimeters. The first is creations or extensions of establishments, as well as changes of exploitant, in zones franches urbaines-territoires entrepreneurs (ZFU-TE) under CGI article 1466 A, I sexiesImpots. The second is creations or extensions, made before 31 December 2025, of establishments carrying on a commercial activity in quartiers prioritaires de la politique de la ville (QPV), under article 1466 A, I septies in its version in force at 31 December 2025Impots. Only the exempted base is capped: the portion of the net taxable base above 92 469 € remains subject to CFE under ordinary rules.Impots

The reference to the pre-2026 wording of I septies matters because the provision has since changed. The CFE exemption under I septies of article 1466 A in its wording in force from 1 January 2026 is subject to no ceiling at all.Impots In practice, commercial establishments in QPV whose creation or extension falls under the new wording compute their exemption without a cap, while those still governed by the version in force at 31 December 2025 — creations or extensions made before that date — apply the 92 469 € ceiling for 2027.

A neighbouring ceiling illustrates the boundary: the exemption for creations or extensions of establishments in QPV under article 1466 A, I — the general QPV perimeter — is fixed at 33 637 € of base nette imposable, frozen at that amount since 1 January 2026 by article 42 of the loi n° 2026-103 du 19 février 2026 de finances pour 2026, and is not indexed. Advisers must therefore check which paragraph of article 1466 A the establishment falls under — I, I sexies or I septies, and for I septies which temporal version — before applying a figure.

For 2027 returns, the operational consequences are threefold: use 92 469 € as the exempted-base cap for ZFU-TE creations, extensions and operator changes; use the same 92 469 € cap for QPV commercial creations and extensions made before 31 December 2025 and still under the old I septies; and apply no cap to exemptions granted under the I septies wording in force since 1 January 2026.

Legal basis: CGI, article 1466 A (I, I sexies, I septies, including the version in force at 31 December 2025 and the wording in force from 1 January 2026) and article 1467 A, applied by BOI-IF-CFE-10-30-50 (ACTU-2026-00169 for 2027).