If your company operates in the Overseas territories and is planning new productive investments, you may qualify for significant tax reductions or deductions. This scheme supports businesses with annual revenues below €10 million for income tax and below €20 million for corporate tax, covering various types of investments such as renewable energy projects and hotel renovations.

Objectives

This initiative aims to stimulate economic growth in the Overseas territories by encouraging companies to invest in new productive assets. The tax incentives are designed to support a wide range of sectors, including agriculture, industry, and tourism, thereby enhancing local economic development and job creation.

Beneficiaries

The scheme is available to:

• Companies subject to income tax with annual revenue below €10 million
• Companies subject to corporate income tax with revenue below €20 million

Eligible operations

Eligible investments include:

• New productive investments in agricultural, industrial, commercial, or craft sectors
• Renovation and rehabilitation of hotels and tourist facilities
• Renewable energy production equipment
• Major rehabilitation works on non-residential buildings
• Investments in public service concessions

Ineligible investments include vehicles not key to operations and sectors like retail and banking.

Eligibility conditions

• Companies opting for the tax credit must forgo other tax incentives related to overseas productive investments.
• Investments must be operational by {{date_cloture}}.

Grant amount

Companies can benefit from a tax credit of up to 53.55% for investments in renewable energy and other productive assets, depending on the location and type of investment. This tax credit is offset against tax due, with excess amounts reimbursed immediately. Companies opting for this credit must forgo other tax incentives related to overseas investments. {{#date_cloture}}Applications are accepted until {{date_cloture}}.{{/date_cloture}}