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 Wednesday, 10 March 2010
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 Accueil  Regional development zone

  Click on one gouvernorates on this map to have more details.
 
Incentives for Regional Development
 
     Application field  
 

Incentives are applicable for investments realized by the enterprises established in the regional development zones according to the activities defined by the legal decree pertinent to industrial sectors*, handicrafts and trades and for certain services*.

 
   Incentives   
 

Incentives provided are additional fiscal and financial benefits accorded to industrial enterprises, handicraft and trades, and certain services activities.

 
   Fiscal incentives  
 

Exoneration from corporate income taxes (CIT) and personal income taxes (PIT) during the first ten years and a 50% deduction of the tax base during the following ten years.
Total deduction of income and profits reinvested in the initial capital or in increases in capitalization as well as profits reinvested back into the company.
Exemption from contribution to the social housing fund (FOPROLOS) during the first 5 years of activity.

 
   Financial incentives 
 

(Decree N° 94-539 of March 10, 1994 modified by decree N° 99-486 of March 1, 1999, Jort N°20 of March 9, 1999, Decree N° 2002-1363 of June 11 2002 - Jort N°49 du 14 June 2002)
First group:
8% of overall investment (exclusive of working capital), up to a ceiling of 320,000 TD

Second group:
15% of overall investment (exclusive of working capital), up to a ceiling of 600,000 TD

Priority regional development zone:
Initiatives set up in priority regional development zones are eligible for:
- an investment premium: 30% of the amount of investment (exclusive of working capital)

A grant by the State to participate in the expenses for infrastructure necessary for the realization of the project
For services linked to culture: setting up a theatrical company:
8% of the cost of the initiative, exclusive of the cost of land
For services linked to recreational activities: (- Recreational facilities for families and children - Residential and camping complexes - Amusement parks) : 15% of the cost of the initiative, exclusive of the cost of land
Assumption of the employer’s contribution to the legally constituted social security system (CNSS): State assumption of this contribution for the first five years, starting from the date of initial activity and of a share of this contribution for an additional period of five years, as follows:
 

Year of State assumption

Share of State assumption

1st year

80%

2nd year

65%
3rd year 50%
4th year 35%
5th year 20%


 
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