Tunisia grants many advantages to investments made in certain areas within the country and far from the sea. These areas are divided into two groups based on geographic location . The second group has more advantages and bonuses than the first group because it is further away from cities and the coast.
Advantage for companies located in the First group area:
- Granting a Bonus of 15% of the investment total (including working capital) within the limit of 1,500,000 DT.
- Exemption from income tax during the first five years and taxation at the rate of 10% for the following years.
- Total exemption from employer social security charges for 5 years (this charge is equal to 16.57% of gross wages).
Advantage for companies located in the Second group zone:
- Grant of 'a bonus of 30% of the total investment (including working capital) within the limit of 3,000,000 DT.
- Total exemption from tax on profits during the first 10 years and imposition on rate of 10% for the following years.
- Total exemption from employer social security contributions for 10 years (this charge is equal to 16.57% of gross salaries).
Advantage for agricultural companies
- Investment bonuses (ranging from 15% to 30% of the investment according to the categories of projects
- Total exemption from tax on profits for 10 years and taxation at the rate of 10% for the following years
- suspension of VAT and duty consumption due to the importation of equipment that does not have similar locally manufactured equipment and suspension of VAT on locally manufactured equipment.
Companies in priority sectors
- 15% investment premium of the total investment with a maximum of 1000,000 DT;
- The State's coverage of 50% of the salaries paid to graduates recruited for the first time on a permanent basis with a maximum of 250 DT per month per employee.
- Total exemption from employer social security contributions for 3 years. (current employer contribution is 16.57% of gross salaries).
The priority sectors are:
- Primary processing activities for agricultural and fishing products
- Electronic industries
- Textiles and clothing
- Research and development and clinical research centers
- Pharmaceuticals and medical devices
- Engineering plastics and compound products
- Automotive, aeronautics, maritime and railway industries, and components
- nanotechnology industries
- Industries biotechnology
- Industrial equipment industry
- Military industries
- Cultural and creative industries
- Collection, recovery, transformation and treatment of solid and liquid waste
- Projects for the protection and enhancement of natural sectors, biodiversity and the fight against desertification
- The production of renewable energies
- Communication and information technologies (ICT)
- Logistics services provided in logistics zones
- Sports and leisure centers