Investment regime
Totally exporting companies
Totally exporting companies are those :
- Whose production is entirely intended for export
- Who provide services abroad or in Tunisia with a view to their use abroad
- Who works exclusively with the aforementioned companies or in free zones or with non-resident financial institutions.
Fully exporting companies are subject to the free zone regime.
Advantages
- 15% of tax on the company
- Purchase and sale in the suspension of VAT
- 10% tax on the non reinvested dividends accruing from partners whom are physical persons
- Between 0% and 16.57% of employers’ social security rate for employees
- Freedom to import, free of all duties and taxes, the necessary goods for production
- possibility of selling on the local market up to 30% of turnover
- Possibility of recruiting up to 4 management and supervisory agents of foreign nationality
Partially exporting companies
Partially exporting companies are those: who have the same activity as fully exporting companies, but which generate less than 80% of their turnover from exports.
Advantage :
- 15% of tax on the company
- 10% tax on the non reinvested dividends accruing from partners whom are physical persons
- Between 0% and 16.57% of employers’ social security rate for employees
- Easing the regimes of temporary admission or industrial warehouse in favor of goods and products imported and intended to be processed for the purpose of their re-exportation.
- Reimbursement of customs duties and taxes on raw materials and semi-finished products intended to be processed for the purpose of their re-exportation
- Reimbursement of customs duties and taxes of equivalent effect paid on equipment imported and not manufactured locally or destined for exported products.