A 38-year-old entrepreneur decided in 2023 to leave the Lyon suburbs to set up my strategic digital consulting firm in Cantal. Yes, Cantal.
Why the ZRR?
The initial reason was pragmatic: exemption from income tax on profits for 5 years. When you start a consulting business with low fixed costs, this exemption completely changes the financial equation. In the first year, it allowed me to reinvest 8,400 euros in equipment and training.
But that wasn't the only argument. My office rent went from 890 euros per month in Lyon to 180 euros in a shared space in Aurillac. Do the math over 12 months.
Concrete tax benefits
Here are the benefits obtained:
- Complete exemption from income tax on profits for the first 5 years (article 44 quindecies of the French Tax Code)
- Exemption from CFE (business property tax) for 5 years on the decision of the municipality
- Exemption from payroll taxes for my first two employees (12 months each)
In total, over 3 years, the tax savings exceeded 22,000 euros. That's not negligible for a small business.
The difficulties that nobody mentions
Everything isn't rosy. Fiber optic arrived 8 months after my setup — he had to work on 4G during that period. The job market is limited: when I wanted to hire a web developer, it took me 4 months to find someone willing to relocate here. The solution was partial remote work.
The other challenge is professional isolation. In the city, networking opportunities are plentiful. In rural areas, you have to build your network differently: local chamber of commerce, entrepreneur clubs, and especially platforms like Réseau Booster that compensate for geographical distance.
The balance sheet at 3 years
Revenue grew each year: 62,000 euros the first, 89,000 the second, 127,000 the third. Most clients are in Paris and Lyon — I see them via video call and travel there once per quarter.
My quality of life is incomparable. He bought a house with land for the price of a studio in Lyon. My children go to school 5 minutes from home. The living environment allows for outdoor activities.
Should I recommend the ZRR to everyone? No. It works for dematerialized activities — consulting, web development, design, online training. For a physical store, it's a different calculation, with the trade area to be studied carefully beforehand.
ZRR schemes evolve regularly. Check your municipality's eligibility on the ANCT website before making any commitment.