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Provided Financial Incentives

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The Investment Law, which entered into force on 1st April 2017, offers investors new advantages in order to support them in further developing their activities:

Tax Incentives

  • Total duty and tax exemption for capital goods, raw materials and semi-finished products for fully exporting enterprises,

  • Exemption from customs duties for imports of equipment and raw materials from the countries of the European Union, the Arab countries and Turkey, in accordance with the provisions of the Association Agreement signed with the EU, as well as with the various free trade agreements signed between Tunisia, Turkey and the Arab countries,

  • Possibility for companies operating in the industrial and service sectors, to sell part of their production or services without prior authorization, within the limits of 30 % of their turnover.

Investment Premiums

They are granted under the following schemes:

Regional Development

  • An investment premium of 15% capped at 1.5 MTND for projects located in Regional Development zones part of the 1st group,

  • An investment premium of 30% capped at 3 MTND for projects located in Regional Development zones part of the 2nd group.

Infrastructure Grants

The investment law offers more encouraging percentages:

  • 65% of the total cost of the infrastructure with a maximum of 10% of the approved investment cost and a maximum amount of 1 million Dinar for industrial projects located in the first group of regional development areas,

  • 85% of the total cost of the infrastructure with a maximum of 10% of the approved investment cost and a maximum amount of 1 million Dinar for industrial projects located in the second group of regional development areas.

Agriculture and Fishing

  • An investment premium of 15% for medium and large projects and 30% for small projects capped at 1 MTND,

  • Total deduction of 100% of the tax base for 10 years and 10% over the following period.

Priority sectors

  • An investment premium of 15% capped at 1 MDT is granted for the 20 priority sectors in all regions of the country.

Priority sectors are characterized by their strategic nature and their ability to raise the growth pattern or have high employment capacity and priority according to the development plans such as nanotechnology, biotechnology, electronics, automotive industry, aircraft and ship components manufacturing, clothing industry, ICT, renewable energy manufacturing …

Economic sectors

  • An investment premium of 15% capped at 1 MTND.

Economic sectors are the activities that are mainly based on the enhancement and development of structural and agricultural resources as well as natural and cultural reserves through manufacturing and employment in the production areas. They contribute to the development of value chains through the radical transformation of the nature of the product.

Economic performance Grants

The following projects are eligible for Economic performance grants:

  • Material investments in mastering new technologies and improving productivity:Economic performance grant equal to 50% of approved investment component with a maximum amount of 500.000 Dinar. This rate is reduced to 55% for category 'A' investments in agriculture, fisheries and aquaculture and to 60% for mutual agricultural service companies and development groups in the sector of agriculture and fisheries.

  • Intangible Investment :Economic performance grant equal to 50% of approved investment component with a maximum amount of 500.000 Dinar including the studies premium with a maximum ceiling of 20 000 dinars.

  • Research and development expenditures :Economic performance grant equal to 50% of approved investment component with a maximum amount of 300.000 Dinar ;

  • Employee training expenditures leading to certification of skills: Economic performance grant equal to 70% of employee training expenditures leading to certification of skills in accordance with international standards with a maximum annual amount of 20.000 Dinar per enterprise.

Employability Capacity Development Premium

A premium under the State subsidy of part of the salaries paid to employees of Tunisian nationality for their first recruitment on a permanent basis according to their supervision level:

  • A 3 -year premium for employees working in priority sector projects,

  • A 5 -year premium for employees working in projects located in regional development zones of the 1st group,

  • A 10 -year premium for employees working in projects located in the regional development zones of the 2nd group,

Projects of National Interest

These are the projects contributing to the realization of one of the national economy priorities , more particularly through:

  • Increasing the value added, competitiveness, export capacity and technological content of the Tunisian economy at the regional and international levels, as well as developing priority sectors ;

  • Creating jobs and enhancing human resources skills;

  • Achieving inclusive regional development;

  • Achieving sustainable development;

  • And which meet one of the following criteria:

  • Minimum investment cost equal to fifty (50) million Dinar ;

  • Creation of at least 500 jobs with in a 3 year period as from the effective date of the operation of the project;

  • Projects of National Interest benefit of the following incentives:

  • Deduction of the benefits from the tax base within the limit of 10% years period;

  • An investment grant within the limit of 1/3 of the investment cost of the project capped at 30 M TND,

  • State subsidy of infrastructure work.

These premiums will be granted by governmental decree after aproval by the Higher Investment Council..

Sustainable Development Grant

  • 50% of the approved investment component with a maximum amount of 300.000 Dinar.

  • This new premium is granted for investments made in the fight against pollution and the protection of the environment, including in particular:

  • Investment in water and air pollution treatment resulting from the activity of the Enterprise ;

  • Projects for the adoption of clean and non-polluting technologies to reduce pollution from their origin or control the exploitation of resources;

  • Collective decontamination equipment used jointly by public or private operators for enterprises that carry out the same activity.

Tax Rebates

  • Tax rebates granted to investors within the limits defined by the legislation for the benefits or net revenues subject to the corporate tax and the income tax of natural persons,

  • exemption of the dividends that regularly distributed and received by legal and natural persons from the income tax and the corporate tax.

Benefits granted to support investment

The sectors of education, scientific research, vocational training, cultural production and health benefit from the following advantages:

  • exemption from customs duties and equivalent charges and suspension of VAT on equipment required for the project,

  • Reduction of corporate tax to 10 % and relief by 2/3 of the income for natural persons.

FIPA Contact

  • Address :

    Rue Saleheddine el Ammami Centre Urbain Nord 1004,Tunis

  • Tel:

    (+216) 70 241 500

  • Fax:

    (+216) 71 231 400

  • E-mail :

    fipa.tunisia@fipa.tn