Tax relief on reinvested profits and income up to 35% of the income or profits subject to tax.

Customs duties exemption for capital goods that have no locally made counterparts.

VAT limited on capital goods imports (1999 Finance Act provisions).

Full tax exemption on exports-derived profits for the first 10 years and taxation at a low rate of 10% after this periode of ten years for the life of the company.

Full exemption on reinvested profits and income.

Duty free profits for capital goods including merchandise transport vehicles, raw materials, semi-finished products and services needed by the business.

Possibility of selling on the local market: 30% of production for industrial goods and agricultural products, along with payment of applicable duty and levies. (This rate is set at 50% until June 30^th, 2010 by virtue of act 2009 - 35 of June 30^th 2009 as amended by Act 2009-82).

Full tax exemption on reinvested profits and income.

Deduction from the tax base for individual or corporate tax of income or profits on investments in industry, tourism, handicrafts or certain service activities, as follows:

- 100% for the first five years dating from effective start up of activity for companies located in zones being encouraged in the context of regional development that are part of the first group (law n°2007-69 of 27/12/2007).
- 100% for the first 10 years dating from effective start up of activity for companies located in zones being encouraged in the context of regional development that are part of the second group (law n°2007-69 of 27/12/2007).
-100% for the first 10 years and up to 50% of such income for the next 10 years for companies located in priority zones being encouraged in the context of regional development (law n°2007-69 of 27/12/2007).

Assumption by the State of the employer’s contribution to the legally-constituted social security system as part of the wage package for Tunisian staff financed by investments in industry, tourism, handicrafts and certain service activities, as follows:

1-Zones being encouraged in the context of regional development in tourism :
- 100% for the first five years dating from effective start up of activity
- 100% for the first five years dating from effective start up of activity, then for an additional period of five years for investments in Saharan tourism in zones being encouraged in the context of regional development.
 
 2- Zones being encouraged in the context of regional development in industry, handicrafts, and certain service activities
-  partial (varying between 100% and 20%) for the first five years for companies located in zones being encouraged in the context of regional development as part of the first group.
- 100% for the first five years for companies located in zones being encouraged for regional development as part of the second group.
- 100% for the first five years, then partial (varying from 80% to 20%) for an additional period of five years for companies located in priority zones being encouraged in the context of regional development.

Possibility that the State takes part to infrastructure expenses as folows:

	25% of such expenditure, when located in the first group of zones being encouraged in the context of regional development
	50% of such expenditure, when located in the second group of zones being encouraged in the context of regional development
	75% of such expenditure, when located in priority zones being encouraged in the context of regional development

But this premium does not cover infrastructure tied to normal activities, for which relevant national structures are responsible.
State assumption of infrastructure work is available for investments located in approved or developed industrial zones that are in line with approved development plans.

a. Industries, handicrafts and certain service activities
Investment in manufacturing industries and services as well as investments made by handicraft companies that employ at least 10 people are eligible for an investment premium at the following rates:

8% of the cost of investment exclusive of working capital (the premium not to exceed 320,000 dinars), for activities located in the first group of zones being encouraged in the framework of regional development, listed as follows: First group of zones being encouraged in the context of regional development

15% of the cost of investment exclusive of working capital (the premium not to exceed 600,000 dinars), for activities located in the second group of zones being encouraged in the framework of regional development, listed as follows: Second group of zones being encouraged in the context of regional development

25% of the cost of investment exclusive of working capital (the premium not to exceed 1000,000 dinars), for activities located in the priority zones being encouraged in the context of regional development, listed as follows: Priority zones being encouraged in the context of regional development

b. Tourism

A premium of 8% is available for lodgings, entertainment facilities, and spas.

A 25% premium is available for projects in areas being reconverted from mining activities.

Full tax exemption on reinvested profits and income.

Full tax exemption for the 10 first years of operation.

VAT suspended on imported Capital goods that have no locally-made similar counterparts.

The State may take part to infrastructure expenses to develop areas meant for fish farming and for cultivations using geothermal water.

7% bonus on investment value.

8% additional bonus on investment value, that can be granted for agricultural investments achieved in hard-climate regions: Gabes, Gafsa, Medenine, Kebili, Tataouine and Tozeur. This premium can go as high as 25% for areas around Gafsa in the process of converting  from mining to other activities.

25% additional bonus on investment value for fishing projects in the north coastline ports from Bizerte to Tabarka.

50% tax reduction on reinvested income or profits

income and profits taxed at a reduced 10% rate

20% premium on the value of investments

suspension of VAT due on specific capital goods

The code as well as law n° 2007-69 relating to measures to introduce incentives for investments that contribute to mastering and developing technology by means of a local integration approach

The State assumes the total cost of the employer’s share of contributions for the first two years, then partial coverage (ranging from 85% to 25%) for another five years for recruitment of recent graduates of higher education who have a minimum level of baccalaureate plus two years of post-secondary studies.

5-year 50% social security contributions assumption by the State for companies to use a 2nd or a 3rd shift and that do not usually work around the clock.