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.