Global Daily Tax News, France Confirms Tax Breaks For The Recovery Of Mayotte, (Feb 6, 2026)

The French Government has confirmed a series of tax breaks that will be offered in Mayotte, an overseas department of France, to support the territory's recovery following Cyclone Chido.

A new guidance publication from the Government confirms that, under Law No. 2025-797 of August 11, 2025, the Government will provide a 100 percent abatement of corporate income tax and income tax; the property tax on built properties; and business property tax. Further, a duty-free zone will be established for five years.

The guidance specifies the following:

• The concession will apply for income tax purposes for the years 2025 to 2029;

• For corporate income tax, the concessions will cover taxes due for financial years ending from December 31, 2025, to financial years beginning from December 31, 2029;

• For the property tax on built properties (TFPB), the concession will apply for the years 2026 to 2030; and

• For business property tax (CFE), the concession will apply for the years 2026 to 2030.

Legislation providing for the tax breaks will be repealed on January 1, 2031.