Source date: 2026-03-29
Contributions and social contributions
Revaluation of Exemption Ceilings for CVAE 2025 in Urban Areas in Difficulty Published on March 30, 2026 - Entreprendre Service Public / Directorate of Legal and Administrative Information (Prime Minister)
The Official Bulletin of Public Finances has published the exemption or reduction ceilings applicable for the corporate value-added contribution (CVAE) due for 2025. These exemptions concern establishments located in priority neighborhoods of city policy (QPV) and urban free zones - entrepreneurial territory (ZFU-TE).
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Regarding the CVAE due for the year 2025, the exemption ceilings have increased by 0.7% compared to those of the previous year.
These ceilings are re-evaluated annually based on the variation of the consumer price index, excluding tobacco, for all households.
Thus, the 2025 ceilings are as follows:
Establishment location
2025 ceiling of exemption or reduction applicable to value added per establishment
Priority neighborhood of city policy (QPV)
Urban free zone - entrepreneurial territory (ZFU-TE)
QPV (the company engages in commercial activity)
Due to the upcoming abolition of the CVAE, only companies benefiting from an optional exemption or an optional reduction of CVAE before January 1, 2024, will continue to be exempt.
It is therefore no longer possible for a company to apply for the optional exemption or the optional reduction of CVAE for the first time.
See also
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CVAE - Exemptions and Optional Reductions Applicable in Certain Urban Areas in Difficulty - Update of Ceilings for 2025 General Directorate of Public Finances (DGFiP)
Source: Service-Public professionals
