Legal framework and advantages

• Unique Investment Code regrouping :
• Exporting offshore regime
• International commerce
• Tourism
• Agriculture development
• Regional development
• Environmental protection
• Offshore regime Benefits
• 10 years of tax exemption on the export profits (then after 10%)
• Exemption of the perceived dividends
• Industrial activity, services or consulting
• Free detention by foreigners of 100% of capital (excepted very few activities)
• No prior approval requested (excepted very few activities)
• Exemption of the customs duties and the VAT, whatever the country of origin of the goods and materials imported
• Free importation of the used machines and equipments
• Purchase of local goods, services and utilities in exemption of VAT
• Freedom for foreigners of industrial and tourist land and buildings
• Exemption of the tax withholding on fees and royalties paid to foreign persons and companies
• Assignment of a personal customs officer to the factory (thus accelerating import/export formalities)
• Free management of bank accounts in hard currencies (EURO, USD…), in Tunisia or abroad
• repatriation of the capital and the incomes
• Advantageous interest rate on financial investments (exempted from withholding tax)
• Advantages for foreign Managers and Personnel
• No need for residence permit to manage the company (stay less than 3 months)
• Exemption of the work permit for the general manager and 4 other foreign managers
• Free management of personal bank accounts in foreign currencies
• Duty free importation of personal cars by expatriates
• Free rental of apartment or villa
• for regional development regime (for non coastal zones)
• Granting by the State of investment subsidies: from 8% to 25%
• Exemption of the income tax for a certain period
• The State takes in charge part of the infrastructure works
• Exemption of the contributions of the employer to social security (CNSS) for a certain number of years
• Subsidies granted by the State and other advantages
• Upgrading programs (“Programme de mise à niveau”)- PMN
• Funds of Access to the Export Market - FAMEX
• Funds of Exports Promotion - FOPRODEX
• Sale of lands at a token price for strategic projects for the country