Legal framework & advantages


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Legal framework and incentives

  • Law as related to investment (and various application decrees) granting various incentives
    Investment for what follows :
    • Industry and services under local or exporting regime (see here after)
    • Agriculture and seafish development
    • Regional development (see here after)
    • Sustainable development and pollution fight
    • Priority sectors ; National interest projetcs ; Employment ability
  • Exporting regime incentives :
    • Off-shore change regime when share capital is held by non-residents for a min. of 66%
    • Corporate income tax on export profits at the rate of 10% .
    • The perceived dividends are subject to withholding tax of 10%
    • Free detention by foreigners of 100% of capital (excepted very few activities)
    • No prior approval requested (excepted very few activities)
    • Exemption of the customs duties and the VAT, whatever the country of origin of the goods and materials imported
    • Free importation of the used machines and equipments
    • Purchase of local goods, services and utilities in exemption of VAT
    • Assignment of a personal customs officer to the factory (thus accelerating import/export formalities)
    • Free management of bank accounts in hard currencies (EURO, USD $), in Tunisia or abroad
    • Guaranteed rpatriation of the capital and the incomes
    • Advantageous interest rate on financial investments (exempted from withholding tax)
    • Possibility to sell on local market up to 30% of preceding year revenues
  • Incentives for foreign General mManagerss and directors
    • No need for residence permit to manage the company (stay less than 3 months)
    • Exemption of the work permit for the foreign general manager and for a certain number of foreign managers
    • Free management of personal bank accounts in foreign currencies
    • Duty free importation of personal cars by expatriates
    • Free rental of apartment or villa
  • Incentives for regional development regime (for non- coastal zones)
    • Granting by the State of investment subsidies: from 15% or 30%
    • Corporate income tax at a rate of 0% or 10%.
    • The State takes in charge part of the infrastructure works
    • Exemption of the contributions of the employer to social security (CNSS) for a certain number of years
  • Subsidies granted by the State and other advantages
    • Upgrading programs (Programme de mise à niveau)- PMN
    • Funds of Access to the Export Market - FAMEX
    • Funds of Exports Promotion - FOPRODEX
    • Sale of lands at a symbolic price for strategic projects for the country
    • Freedom for foreigners to land and buildings located into industrial and touristic areas
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