Regional development
The classification into Zone 1 or Zone 2 allows the Tunisian government to adapt investment support measures according to the specific economic development needs of different regions.
- State coverage of part of the salaries paid to Tunisian employees depending on the level of supervision, in all activities except those excluded from regional development incentives.
- Investment grant of 15% (including working capital), up to a limit of 1.5 million TND.
- Grant covering 65% of infrastructure work expenses in the industrial sector, within a limit of 10% of the project cost and capped at 1 million TND.
- Full exemption from corporate income tax for the first 5 years, followed by taxation at a 10% rate in subsequent years.
- 100% exemption from the employer’s social security contribution for 5 years (16.57% of gross salaries).
- Exemption from the Professional Training Tax (TFP).
- State coverage of part of the salaries paid to Tunisian employees depending on the level of supervision, in all activities except those excluded from regional development incentives.
- Investment grant of 30% (including working capital), up to a limit of 3 million TND.
- Grant covering 85% of infrastructure work expenses in the industrial sector, within a limit of 10% of the project cost and capped at 1 million TND.
- Full exemption from corporate income tax for the first 10 years, followed by taxation at a 10% rate in subsequent years.
- 100% exemption from the employer’s social security contribution for 10 years (16.57% of gross salaries).
- Exemption from contributions to the Housing Promotion Fund for Employees (FOPROLOS).
- Exemption from the Professional Training Tax (TFP).