Rate
—
Duration
5 years
expires Dec 31, 2029
Prior non-residency
—
required before applying
Standard top income tax
45.0%
Mayotte, without the regime
Overview
- Regime
- Mayotte global ZFANG (post-Chido recovery)
- Country
- Mayotte
- Type
- Free zone
- Status
- Active
- Effective from
- Jan 1, 2025
- Expires on
- Dec 31, 2029
Details
- Summary
- Temporary territory-wide ZFANG: 100% abatement on business profits (IR and IS) for qualifying Mayotte establishments, with sector eligibility broadened for 2025–2029.
- Eligibility
- Mayotte establishments meeting ZFANG size and real-tax regime conditions; most sectors eligible except EU state-aid exclusions (finance, insurance, etc.)
- Benefits
- 100% abatement on taxable business profits (IR years 2025–2029; IS for FYs closing from 31 Dec 2025 through FYs opening from 31 Dec 2029); 100% TFPB/CFE abatements on related schedules
- Requirements
- Under 250 employees and EUR 50m turnover; real BIC/BNC/BA or micro regimes; activity in eligible sectors
- Limitations
- Applies to business profits under CGI art. 44 quaterdecies, not to salaried employment income; EU excluded activities ineligible
- Income types covered
- Industrial, commercial, artisanal, professional and agricultural profits of Mayotte establishments
- Duration details
- Five years from 2025 income year; repealed 1 Jan 2031
View source Loi 2025-797 art. 38; BOFiP ACTU-2025-00136