Synthesis of the Investment Incentives Code
(Law n°93-120 December 27, 1993 - JORT n°99 of December 28, 1993.
The investment incentives code covers all the activity sectors with the exception of
mining, energy, domestic commerce and the financial sector which are governed by
For industrial and service activities, projects
are declared at API’s offices (at the One-Stop Window or at regional API
Nevertheless, certain activities must be authorized by the
The High Commission for investment must approve
certain non-totally exporting service activities for Investment when foreign
investors hold the majority interest in the company.
common tax advantages foreseen in Articles 7,8 and 9 of the Investment Code may
be granted upon a simple request.
Financial advantages may be
granted by the relative Minister’s decision after the advantage-granting
commission’s opinion is received.
Additional advantages may be
granted after the superior Commission for Investment gives its