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Advantages of investment in Tunisia

The industrial investments in Tunisia are regulated according to the Code of instigation to investments, in force since the beginning of 1994 is regulated all activities of the industrial sector and of services: Code lists besides all sectors in which the investment is free and those who are subjected to prior authorization.


General Incentives

  • Deduction on income or reinvested in the limit of 35% of revenues or profits subject to tax on goods and equipment not present in Tunisia.
  • Limit to 10% VAT on imports of equipment.
  • Possibility of choice of tax depreciation descending in the form of materials and equipment for production which the usage is longer than seven years.


Specific incentives

  • Benefits for companies that export.
  • Total exemption of taxes on profits from exports for the first ten years and 50% reduction in the rate from the eleventh year for an unlimited period

Totally exporting enterprises have, in addition, the following benefits:

  • Total exemption on profits and profits reinvested.
  • Complete exoneration on the rights and taxes of customs for the equipment, the means of transport, the goods, the raw materials, the semi-finished products and the services necessary to the activity.
  • Possibilities of sale on the domestic market of 30% of the production.


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Regional Development

The law fixes advantages for the investments carried out by the companies established in the zones of industrial encouragement and those defined as priority:

  • Total exemption of taxes on profits for a period of 10 years and 50% reduction in the tax ceiling for a further period of 10 years.
  • Total exemption of taxes on profits and gains reinvested.
  • Taken in charge of the State contributions Social Security (up 15.5% of salary) for the first five years, and partial (20% to 80%) for five consecutive years, and all for the work created from projects located in priority areas of regional development.
  • Possibility of a participation of the State in the expenditure relating to the infrastructures.


Zones of encouragement of the investments

The Tunisian State concedes a financing non-returnable (premium of investment) for a value of 15% of the investment if it takes place in zones “of industrial encouragement”.


Governorate

Delegation

Beja

North of Beja, South of Beja,

Medjez Bab el

Gabes

Mereth

Kairouan

North of Kairouan, South of Kairouan

Mahdia

Sidi Alouane Melloulech

Sfax

Menzel Chaker

Sousse

Kondar

Zaghouan

Zaghouan El Hahs, Bir M’Cherga


In the same way, the Code envisages the concession of a financing non-returnable (premium of investment) at a rate of 25% of the value of the investment if it is carried out in the zones known as “priority development.


Governorate

Delegation

Beja

Nefza, Amdoun, Testour, Teboursouk, Goubellat, Thibar

Bizerte

Djoumine, Sejnane, Ghezala

Gabes

Old Matmata, New Matmata, El Hamma, Menzel El Habib

Gafsa Jendouba Tozeur Kasserine, Kebili, Kef, Sidi Bouzid, Siliana, Tataouine

all districts

Kairouan

El Ala, Hajeb el Ayoun, Echebika, Sbikha, Haffouz, Nasrallah, Oueslatia, Bouhajla, Cherarda

Mahdia

Ouled Chamekh, Hébira, Essouassi, Chorbane

Medenine

Medenine North, South Medenine,

Sidi Makhlouf, Ben Guerdane,

Beni Khedeche

Sfax

El Ghraiba, El Amra, Agareb, Djebeniana, Bir Ali ben Khelifa, Skhira, Kerkennah

Sousse

Sidi el Hani

Zaghouan

Ez-Zriba, Ennadhour, Saouaf


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Environmental Protection

The law grants the following advantages to the investments carried out by companies as projects for the environmental protection and waste treatment:

  • Reduced tax of 50% on the reinvested goods and profits
  • Taxation reduced to 10% on the goods and profits
  • Allowance of 20% of the value of the investments
  • Suspension of the payments of the VAT for the major part of the equipment



Promotion of Technology, Research and Development

The law provides incentives for investments that contribute to the development of technology and R & S:

  • Support for the State of social contributions for the first two years, and partial (25% to 85%) for five consecutive years, to recruit new graduates
  • Commitment by the State for 50% of social security costs for a period of 5 years to recruit a second or third “team” of workers, and this, for companies that do not work continuously.

For more information, please visit: The Investment Code in Tunisia, Law No. 93-120 of December 27, 1993 – Act No. 2006-85 of December 25, 2006, on Finance Law for 2007 – Changes relating to the Finance Act 2007

United Nations Industrial Development Organization (UNIDO).


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