The Tax Aid Scheme for New Overseas Productive Investment (RAFIP) aims to support the investment of enterprises in the DROM regions. To compensate for the particular situation faced by the DROM, significant budgetary and fiscal measure aimed at reducing the development gap with mainland France are taken every year. Among these, the RAFIP consists of two types of fiscal measures: (i) a tax relief measure that incentivises investors to direct their capital to DROMs, and allows ultra-fast operators to benefit from part of the fiscal aid. The investment may also be made directly by the operator under a direct scheme;(ii) a tax credit measure directly reducing the cost of investment for the beneficiary companies.
