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Free urban zone / ZFU

Definition

Free urban zones (ZFU) are districts of more than 10,000 inhabitants, located in sensitive or disadvantaged zones.

They have been defined according to the following criteria :

- unemployment rate ;
- proportion of people leaving the education system with no qualifications ;
- proportion of young people ;
- tax potential per inhabitant.

Enterprises located or planning to locate in these areas benefit from a scheme of exemption from tax burden and social charges for a period of five years.