Most French ports, notably the 11 "grands ports maritimes" (of Bordeaux, Dunkerque, La Rochelle, Le Havre, Marseille, Nantes - Saint-Nazaire and Rouen as well as Guadeloupe, Guyane, Martinique and Réunion), the Port autonome de Paris, and ports operated by chambers of industry and commerce, are fully exempt from corporate income tax.
De meeste Franse havens, met name de 11 "Grands Ports Maritimes" (Bordeaux, Dunkerque, La Rochelle, Le Havre, Marseille, Nantes - Saint-Nazaire, Rouen en ook Guadeloupe, Guyane, Martinique en Réunion), de Port autonome de Paris en havens die worden geëxploiteerd door kamers van industrie en handel, zijn volledig vrijgesteld van vennootschapsbelasting.