General Package

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).
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Tunisia offers one of the most attractive incentive systems in the Euro-Mediterranean region. A whole range of financial and fiscal incentives to local and foreign investors.

Priority sectors are characterized by their strategic vocation and their capacity to increase growth or with a high employability potential, and are considered as priority in development plans.

Financial incentives
  • Investment grant of 15% of the investment cost up to a maximum of TND 1 million.
  • 100% exemption from employers’ social contributions for 3 years.
  • State coverage of 50% of salaries paid to graduates recruited for the first time on a permanent basis up to a limit of 250 TND per month per employee, for a supervision rate varying between 10% and 15%.
  • State coverage over a period of three years of 50% of the salary paid with a ceiling of two hundred and fifty (250) dinars per month for a supervision rate higher than 15%.

Activities that are mainly based on the valuation of resources in useful and agricultural substances, natural and cultural heritage through industrialization and exploitation in production areas and can contribute to the development of value chains through a radical change in the product.

Financial incentives

A grants for added value increase and competitiveness: 15% of the approved investment cost up to 1 million TND.

List of economic chains
  • Extractive materials
  • Geothermal culture
  • Medicinal and aromatic plants
Material investments to master new technologies and improve productivity

50% of the approved investment cost with a limit of 500 thousand TND. This percentage can reach 55% for category “A” investments in agriculture, fishing and aquaculture and 60% for combined agricultural service companies and development groups in the agricultural sector and some fishing. This grants is only granted at the effective start of the activity.

List of material investments
    • Material investments to master new technologies:

-Design equipment: computer-aided design and computer-aided drawing (CAD / CAM)
-Computer-assisted production management and computer-assisted maintenance and
management (GPAO / CMMS);
-Laboratory equipment excluding tools, small equipment such as laboratory glassware,
consumables and production equipment.

    • Material investments to improve productivity:

-Acquisition of agricultural tractors and related machines: harvesters and olive
harvesting machines;
-Acquisition of machinery and equipment necessary for saving irrigation water, improving
its quality and controlling irrigation and fertilization techniques;
-Carrying out water and soil conservation works;
-Seed production and multiplication;
-Preparation of meadows, pastures and sown rangelands and planting fodder and forest
shrubs;
-Equipment, instruments and specific means necessary for production based on the organic
production method;
-Protective nets set-up;
-Setting up electricity production stations using renewable energies in agriculture,
fishing and aquaculture;
-The equipment, instruments and specific means necessary for the production of compost
and the valorisation of plant, animal and organic by-products;
-Renewal of old olive and fruit tree plantations;
-Enhancing agricultural land, improvement of soil fertility, development of oases and
construction of rainwater harvesting stations;
-Equipment and materials specific to multi-chapel greenhouses and Canary Islands
greenhouses;
-Acquisition of field precision equipment and materials for the rationalization of
agricultural inputs and quality control;
-Equipment and materials for temperature and humidity control in production areas;
-Specific equipment and instruments for the production of forest and pastoral
plants;
-Milking equipment and cold equipment on the farm;
-Cold and freezing equipment on board.
-Machines for making flake ice on board;
-Prospecting fishing equipment;
-Satellite vessel monitoring systems;
-Isothermal rooms and containers for the preservation of the product on board;
-Selective fishing engine;
-Automatic feed dispenser specific to aquaculture projects;
-Automatic oxygen dispenser for aquaculture ponds;
-New olive tree plantations.

Intangible investments

50% of the cost of intangible investments approved with a limit of 500 thousand TND including the study grants, with a limit of 20 thousand TND. This grants is only granted once the activity has actually started.

    • Product laboratory tests to confirm its compliance with the required standards and
      get a specific quality label.
    • Design and registration of trademarks for agricultural products;
    • Setting up a system of controlled designation of origin and indication of source and
      other proofs of quality for agricultural products;
    • Setting up a tracking system for agricultural products;
    • Study costs;
    • Support and supervision costs;
    • Patents exploitation;
    • Marketing assistance;
    • Technical assistance in:

-CAM computer- assited manufacturing;
– Computer-assisted maintenance management CMMS;
– Computer-assisted production management CAPM;
– Quality;
– Computer assited design CAD;
– Cutting.

    • Implementation of integrated software;
    • Methods office;
    • HACCP certification (analysis of hazards and critical points for their control);
    • ISO certification;
    • Products Certification to meet Tunisian and foreign standards;
    • European Commission CE labelling;
    • Accreditation laboratories;
    • Equipment calibration;
    • Software acquisition of:

– CAM computer- assisted manufacturing;
– Management of computer-assisted maintenance CMMS;
– Computer-assisted production management CAPM;
– Quality;
– Computer aided design CAD;
– Computer assisted drawing CAD;
– Cutting;
– Integrated.

  • Accreditation assistance
  • Set-up of a HACCP system (analysis of hazards and critical points for their
    control);
  • Set-up of an SMS security management system;
  • Set-up of an EMS environment management system;
  • Set-up of a QMS quality management system;
  • Websites;
  • Project management operations;
  • Remote monitoring and control systems;
  • On duty health care (Veille sanitaire)
R&D expenditure

50% grants for approved research and development expenses up to 300 thousand TND.

List of R&D expenses

  • Preliminary studies to develop new products or new production models;
  • Carrying out models and related technical experiments, as well as field tests;
  • Acquisition of scientific equipment to carry out development research projects;
  • Granting patents.
Expenses on employee training leading to skills certification

70% of the cost of training Tunisian employees leading to skills certification in accordance with international standards with an annual limit of 20 thousand TND for each company.

  • 50% of the value of the approved investment components with a limit of three hundred thousand (300,000) TND.
  • This new grants is granted to anti-pollution and environmental investments, in particular :
  • Water and atmospheric pollution control projects caused by the company’s activity
  • Projects adopting clean and non-polluting technologies in order to reduce the causes of pollution or to control the exploitation of resources
  • Collective decontamination equipment to public or private operators, commissioned by companies with the same activity or causing the same type of pollution.
  • Investment grants of 15% (medium and large projects) and 30% (small projects) with a ceiling of 1 M TND.
  • Total 100% deduction of the tax base for 10 years and 10% after that period
  • Enhancing plant or animal by-products
  • Artificial insemination
  • Veterinary surgeries and clinics
  • Veterinary and agricultural laboratory tests
  • Agricultural advice
  • Milk collection
  • Cereals collection and storage
  • Seeds packaging and marketing
  • Preparation of the land, harvest, plants harvest, protection and treatment
  • Aerial spraying for insecticides and pesticides for crops and arboriculture
  • Wells drilling and water prospection
  • Storage of locally produced roughage
  • Mobile units for the management and maintenance of agricultural hydraulic networks
  • Mobile agricultural equipment maintenance units
  • Mobile plant treatment units to supply inputs for production and harvesting
  • Refrigerated transport of agricultural products
  • Fishing related services
  • Assembly of equipment and fishing materials
  • Distribution of fishery products through integrated circuits
  • Veterinary bacteriological and chemical laboratory tests
  • Ice makers
  • Refrigerated transport of fishery products
  • Production tools cleaning
  • Mobile maintenance units for fishing equipment and materials
  • Primary processing of agricultural and fishing products
  • Processing of fresh milk in production areas excluding yoghurt production.
Document Télécharger
AGC-PV-SA
bulletin de souscription-SA
Conseil d'administration-PV-SA
declaration de souscription & de versement-SA
liste des souscripteurs-SA
Statut-SA
statut-SARL
statut-SUARL
Le code géographique Tunisie 2013

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