Service public

1. TOTAL OR PARTIAL TEMPORARY EXEMPTION FROM BUSINESS TAX, dependent on the nature of the business and the regulations in force.

Gournay is classed as an Area of Rural Regeneration (ZRR)
, which allows it to benefit from the following tax exemptions ::

Optional temporary exempti
on from Business Tax for new businesses
(Indre General Council article 1464B).
Provided for businesses created after the 1st of January 1995 up to the 31st of December 2004, this total exemption lasts for 2 years and applies equally to non-commercial activities if the profession is carried out within a taxable company employing less than three people.
Subject to a preliminary decision by the local council.
Temporary exemption from
 Business Tax within the framework of regional redeve-

lopment (Indre General Council article 1465 & 1465B)
Companies can benefit from a temporary exemption while they are undertaking certain operations, as listed in law, in specific geographical areas.
This applies in high-priority rural development zones. Depending on the type of activity it is either granted as of right on request, or subject to the obtaining of an individual preliminary agreement.
In such zones, the local authority can decide to exempt, wholly or partially, from Business Tax, companies who initiate activity in their area whether that activity consists of decentralisation, an extension or creation of an industrial activity, scientific and technical research or management, research, engineering or IT services.

Temporary exemption from
 Business Tax by right for start-ups, expansions,
reconversions and the re-establishment of businesses in difficulty (Indre General Council article 1465A)
In Areas of Rural Regeneration (ZRR), businesses starting up, expanding industrial activities or scientific or technical research or supplying management, research or engineering services are exempted from Business Tax for 5 years. This exemption is extended to decentralisation programmes, reconversions, the re-establishment of businesses in difficulty within the same sector, as well as craftsmen setting up their own business.
Exemption for doctors
 and medical auxiliaries setting up in small parishes
(Indre General Council article 1464D)
Doctors and medical auxiliaries, mentioned in book 4 of the Public Health Code, taxed under the non-commercial profit-making regime and setting up professionally for the first time in a parish of less than 2,000 inhabitants, can be exempted from Business Tax for the first 2 years.
Subject to a preliminary decision by the local council.

for more informations :
Contact : Centre des impôts de La Châtre

Complete exemption from  
any tax or charges for the collection of household waste.
Tax exemption on fixed  
advertising sites and on promotional vehicles.

Exemption from tourism

development plots with utilities in the town
premises and office equipment in the “Public Digital Resource” (offices available from 2004)
- 124 m² office space superbly appointed on the outskirts of town with views over open
country and the local tennis courts
- full disabled access and facilities
- high-speed internet connection
to find out more…

Regional and European Funds :
The Joint Association of Pays de la Châtre en Berry
Financial aid and help in preparing projects: 15 rue d'Olmon 36400 La Châtre
Tel : / Fax : / Mail :
Web-site :

Departmental :
Indre County Council
Place de la Victoire et des Alliés - BP.639 - 36020 CHATEAUROUX CEDEX
Tél. : 02 54 27 34 36 - Fax : 02 54 27 60 69 - Mail :
Web-site : or