2b: Companies located in urban tax-free zones - entrepreneurial areas

I. – Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l’article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from income tax or corporation tax on profits from activities located in the zone until the end of the fifty-ninth month following the month in…