Free urban zone

ZFU

Back to definitions

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.