Republic of Tunisia  | Ministry of Industry and Trade

Regional development zone

Targeted incentives granted by the State in support of regional development

Jendouba Kairouan Bizerte Beja Ariana Nabeul Manouba Tunis Ben Arous Zaghouan Siliana Le kef Sousse Monastir Kasserine Mahdia Sidi Bouzid Sfax Gafsa Tozeur Gabes Kebili Medenine Tataouine
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Application field

    Incentives are applicable for investments realized by the enterprises established in the regional development zones according to the activities defined by the legal decree pertinent to industrial sectors, handicrafts and trades and for certain services.

Incentives

    Incentives provided are additional fiscal and financial benefits accorded to industrial enterprises, handicraft and trades, and certain services activities.

Fiscal incentives  

  • Exoneration from corporate income taxes (CIT) and personal income taxes (PIT) during the first ten years and a 50% deduction of the tax base during the following ten years.
  • Total deduction of income and profits reinvested in the initial capital or in increases in capitalization as well as profits reinvested back into the company.
  • Exemption from contribution to the social housing fund (FOPROLOS) during the first 5 years of activity.

Avantages Financiers

(Decree n°94-539 du 10 March 1994modified by decree  n°528-2011 of 9 May 2011 and decree  n°3197-2011 of 18 October 2011)
  • First group: 8% of overall investment (exclusive of working capital), up to a ceiling of 500,000 TD
  • Second group: 15% of overall investment (exclusive of working capital), up to a ceiling of 1,000,000 TD
  • Priority regional development zone:
    • Initiatives set up in priority regional development zones are eligible for:
      - Investment premium: 25% of overall investment (included of working capital), up to a ceiling of 1,500,000 TD
      - For new promoters, the premium is set at 30% up to a ceiling of 2,000,000 TD.
    • Premium in the form of State participation in expenditure for infrastructure: 85% of amounts committed by the company
    • Assumption of the employer’s contribution to the legally constituted social security system (CNSS): State assumption of this contribution for the first ten years, starting from the date of initial activity.
    • For services linked to culture: setting up a theatrical company: 8% of the cost of the initiative, exclusive of the cost of land
    • For services linked to recreational activities: (- Recreational facilities for families and children - Residential and camping complexes - Amusement parks) : 15% of the cost of the initiative, exclusive of the cost of land.