Investment premium amounting to 5% or 20%
State participation in expenditure for infrastructure
Exemption from corporate taxes for five years
Preferential treatment for the equipment required to carry out an initiative
 

Acquisition of the land required for an initiative at a symbolic cost of one dinar

 

ART 52 ter:

Investment premium of no more than 25%
Granting of the land required to carry out an initiative at the symbolic cost of one dinar (for student housing), until 31/12/07
Partial assumption (25%) by the State of wages paid to Tunisian teachers and trainers
State assumption of the employer’s contribution to the legally constituted social security system for a period of five years for Tunisian teachers or trainers
Land made available to investors under a concession arrangement
Exemption from the vocational training tax on wages, salaries, indemnities and benefits paid to Tunisian teachers and trainers recruited on a permanent basis
Exemption from the obligation to contribute to the fund to promote housing for wage earners (based on wages, salaries, indemnities and incentives paid to Tunisian teachers and trainers recruited on a permanent basis) for the first 10 years, starting from the date of initial activity. This incentive is available to companies that began activity over the period of the 11th development plan (2007-2011).

Granting of land at the symbolic price of one dinar over the period 1/1/2005 - 31/12/2009
 

Investment premium, up to 20% of the cost of the initiative
Land at the symbolic cost of one dinar.
These incentives are available to initiatives undertaken over the period starting with the entry into force of this law and ending 31 December 2011, on condition that the initiative is implemented and operational within no more than two years from the date on which land is acquired and activities effectively started up, in line with its goals and the specifications established by the relevant ministry


 

Eligible for tax breaks, if supported by the higher commission on investment
If a company has been sold, the acquirer continues to be eligible for incentives in the form of State assumption of the employer’s contribution and pertaining to income tax or corporate tax for the remaining period.
If the seller holds a reimbursable grant real estate loan, (s)he must repay the remaining outstanding amounts if they are not assumed by a buyer eligible for these funds and credits.
 

In addition to the incentives outlined in article 53 of the present code, transactions relating to transmission of companies encountering economic difficulties in the framework of law n° 95-34 of 17 April 1995 (which deals with recovery at companies encountering economic difficulties), as further elaborated and modified by subsequent texts or those that apply when the owner of the company reaches the age of retirement, becomes unable to continue to manage the company, or dies, establishing eligibility for the financial incentives outlined in prevailing legislation governing gains from company transmission in the form of assets, transmission of shares, and registry duty due on the transmission of property and deduction of profits or income reinvested in the framework of the above-mentioned transmission transactions

 

Exemption of customs duty and suspension of the added value tax, consumer duty and contribution to the fund to develop industrial competitiveness for acquisition of equipment, goods, products and the services required to carry out the investment or the activity, aside from vehicles to be used in tourism

Deduction of all income and profits generated by these investments from the base for tax on personal income or corporate tax, notwithstanding the terms of articles 12 and 12a of law n°89-114 of 30 December 1989 promulgating the code pertaining to personal income tax and corporate tax, for the first 10 years starting from effective start up of activity.

Deduction of all income and profits generated by this investment from the base for tax on personal income and corporate tax, as long as the deduction generates tax of less than 10% of total taxable profits, not counting corporate deductions and 30% of the amount of tax calculated on the basis of overall income nor the deduction for private individuals, starting from the 11th year of effective activity.

Such port zones are subject to the ‘free trade zone’ regime, as outlined in the customs code.
 

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