2 septies : Companies located in employment areas to be revitalised

I. – Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 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 employment area and made until the end of the eighty-third month following the start…