The Duty-free Urban zone
What is a duty-free urban zone for?
The Duty-free Urban Zone aims at supporting the setting-up of trades and small firms in the districts classified as sensitive areas granting them welfare and tax benefits with counterparts as regards recruiting.
For new companies, or the jobs created by the existing companies at the creation date of the free zone, a third of employment, starting from the 3rd recruitment, must be reserved to the residents of the districts of the Toulon urban area classified as disadvantaged urban areas.
For their part, the existing companies which keep their manpower unchanged for the 5 years following the creation of the Free zone, profit from employers' exemptions without applying this condition for recruiting.
Tax and social exemptions:
The Duty-free Urban Zones system is made of a set of exemptions intended for small companies, craftsmen, tradesmen and liberal professions.
Tax exemptions relate to:
- the professional tax,
- the income tax,
- the real estate tax (for the owners of buildings occupied by an economic activity).
Social exemptions concern:
- employers' social contributions on the social security of the employees of the company,
- the contribution to the National Fund of Assistance to Housing (F.N.A.L),
- the Transport Payment,
- personal social contributions for disease/maternity for tradesmen and craftsmen.