Republic of Tunisia  | Ministry of Industry, Energy and Mines

Additional advantages

 
Tax and/or financial incentives
    Activities of particular import for the national economy or border zones
    Major activities with high added value and a high integration rate
    ART (52) :

  • Investment premium amounting to 5% or 20%
  • State participation in expenditure for infrastructure
  • Exemption from corporate taxes for five years
  • Preferential treatment for the equipment required to carry out an initiative
     
    Promoters of major initiatives in terms of volume of investment and creation of jobs
    ART (52 bis) :

  • Acquisition of the land required for an initiative at a symbolic cost of one dinar
    Investment in education and higher education, including student housing,
    vocational training, and investment pertaining to pre school
    ART (52 ter):
  •  Investment premium of no more than 25%
  • Granting of the land required to carry out an initiative at the symbolic cost of one dinar (for student housing), until 31/12/07
  • Partial assumption (25%) by the State of wages paid to Tunisian teachers and trainers
  • State assumption of the employer’s contribution to the legally constituted social security system for a period of five years for Tunisian teachers or trainers
  • Land made available to investors under a concession arrangement
  • Exemption from the vocational training tax on wages, salaries, indemnities and benefits paid to Tunisian teachers and trainers recruited on a permanent basis
  • Exemption from the obligation to contribute to the fund to promote housing for wage earners (based on wages, salaries, indemnities and incentives paid to Tunisian teachers and trainers recruited on a permanent basis) for the first 10 years, starting from the date of initial activity. This incentive is available to companies that began activity over the period of the 11th development plan (2007-2011).
    Investment in recreational facilities for children and youth
    ART (52 quater):

  • Granting of land at the symbolic price of one dinar over the period 1/1/2005 - 31/12/2011
    Investment in business incubators and cyber- parks
    ART (52 quinquies):
  •  Investment premium, up to 20% of the cost of the initiative
  • Land at the symbolic cost of one dinar.
    These incentives are available to initiatives undertaken over the period starting with the entry into force of this law and ending 31 December 2011, on condition that the initiative is implemented and operational within no more than two years from the date on which land is acquired and activities effectively started up, in line with its goals and the specifications established by the relevant ministry

    Les investisseurs dans les centres de protection et d’hébergement des handicapés

    ART (52 sexies):

  • L’octroi de terrains au dinar symbolique,
  • La prise en charge par l’Etat de la contribution patronale au régime légal de sécurité sociale pour une durée de cinq ans à partir de l’entrée effective en activité au titre des salaires payés aux personnes recrutées d’une manière permanente, de nationalité tunisienne et titulaires d’un diplôme de l’enseignement supérieur délivré au terme d’une scolarité de trois ans au moins après le baccalauréat,
  • La prise en charge par l’Etat pour une durée ne dépassant pas deux années à partir de la date d’entrée effective en activité d’une quote-part des salaires payés aux personnes recrutées d’une manière permanente, de nationalité tunisienne et titulaires d’un diplôme de l’enseignement supérieur délivré au terme d’une scolarité de trois ans au moins après le baccalauréat sans que le taux de cette quote-part ne dépasse 25%.

    • Ces avantages sont accordés durant la période allant du 1er janvier 2011 au 31 décembre 2014 sous condition de réalisation du projet et de son entrée en exploitation effective dans un délai maximum de deux ans à compter de la date d’obtention du terrain et de l’exploiter conformément à son objet durant une période qui ne peut être inférieure à quinze ans.
    Le changement de l’objet initial de l’investissement après cette période est subordonné à l’approbation du ministre chargé des affaires sociales.
    Ces avantages sont accordés par décret après avis de la commission supérieure d’investissement.

    Recovery at industrial companies encountering economic difficulties or that have ceased activity
    ART (53):
  •  Eligible for tax breaks, if supported by the higher commission on investment
  • If a company has been sold, the acquirer continues to be eligible for incentives in the form of State assumption of the employer’s contribution and pertaining to income tax or corporate tax for the remaining period.
  • If the seller holds a reimbursable grant real estate loan, (s)he must repay the remaining outstanding amounts if they are not assumed by a buyer eligible for these funds and credits.
    Transmission of companies encountering difficulties
    ART (53 Bis):

  • In addition to the incentives outlined in article 53 of the present code, transactions relating to transmission of companies encountering economic difficulties in the framework of law n° 95-34 of 17 April 1995 (which deals with recovery at companies encountering economic difficulties), as further elaborated and modified by subsequent texts or those that apply when the owner of the company reaches the age of retirement, becomes unable to continue to manage the company, or dies, establishing eligibility for the financial incentives outlined in prevailing legislation governing gains from company transmission in the form of assets, transmission of shares, and registry duty due on the transmission of property and deduction of profits or income reinvested in the framework of the above-mentioned transmission transactions

    Companies that manage a port area used for cruise tourism in line with an agreement signed between the manager of the facilities and the oversight ministry

    Article 56 bis :

  •  Exemption of customs duty and suspension of the added value tax, consumer duty and contribution to the fund to develop industrial competitiveness for acquisition of equipment, goods, products and the services required to carry out the investment or the activity, aside from vehicles to be used in tourism
  • Deduction of all income and profits generated by these investments from the base for tax on personal income or corporate tax, notwithstanding the terms of articles 12 and 12a of law n°89-114 of 30 December 1989 promulgating the code pertaining to personal income tax and corporate tax, for the first 10 years starting from effective start up of activity.
  • Deduction of all income and profits generated by this investment from the base for tax on personal income and corporate tax, as long as the deduction generates tax of less than 10% of total taxable profits, not counting corporate deductions and 30% of the amount of tax calculated on the basis of overall income nor the deduction for private individuals, starting from the 11th year of effective activity.
    Such port zones are subject to the ‘free trade zone’ regime, as outlined in the customs code.
    Enregistrement au droit fixe
    Article 58 :

    Sont exonérés de droit d’enregistrement et de timbre fiscal les actes de mutation à titre onéreux entre non résidents portant sur des résidences touristiques réalisées dans le cadre d’un projet touristique et acquises en devises convertibles par des non résidents tels que définis par l’article 5 du code des changes et du commerce extérieur.