Anything in here will be replaced on browsers that support the canvas element

Legal Framework

 Investment Incentives Code

Investments in Tunisia are regulated by the Investment Incentives Code CII, in force since early 1994.

This code has established the framework to encourage the creation of companies and projects in several sectors.

The code attaches particular importance to the following priorities: export, regional development, agricultural development, new developers, small and medium businesses, protection of the environment, energy conservation, training, research and development, education, higher education, health and cultural industries.

Thus it provides a reference for Tunisian or foreign developers, residents or non-residents or partnerships.

The advantages of the code are given in various forms: tax, parafiscal and financial.

Common tax benefits are awarded upon simple request. Financial benefits are authorized by the relevant ministry..

Additional benefits are granted after consultation with the High Commission of investments.

Activities under tax incentive code

The following list presents the activities that can profit by the tax incentive code:

  • Manufacturing industries including food processing industries and primary processing activities and agricultural and fisheries products packaging
    • Agricultural and food industries sector
    • Industries of building materials, ceramics and glass
    • Engineering sector, metal, metallurgical and electrical
    • Chemical industries
    • Textiles’ industries, clothing and leather
    • Miscellaneous industries
  • Civil engineering
    • Design, implementation, monitoring of industrial engineering and civil engineering works, building and infrastructure.
    • Prospecting, drilling and boring work other than oil.
  • Transport
    • Land Transport
    • Maritime transport
    • Air transport
    • Transport by pipeline
  • Education and Teaching, Training
    • Education and Teaching
    • Vocational Training
  • Production and cultural events
    • Cinematographic production, theater and TVNP
    • Film Screening on social and cultural
    • Restoration and animation of archaeological monuments
    • Establishment of museums
    • Establishment of libraries
    • Graphic Arts
    • Music and dance
    • Plastic arts
    • Design
    • Photographer activity, video reporting, development and film recording
    • Audiovisual cassettes production
    • Cultural exhibition galleries
    • Cultural centers
    • Cultural fairs
    • Archiving on microfilm
    • Start-ups Theater
    • Cinematographic production
  • Animation for childhood and youth
  • Health
  • Environmental Protection
  • Real estate promotion
  • Other activities and non-financial services:
    • Communications
    • Computer Services
    • Education, advice, expertise and assistance service
    • Research and development service and others
  • Dairy and derivatives
    • Industries of fatty substances
    • Manufacture of grain and flours
    • Canning and semi-canning
    • Drying, dehydration, freeze-drying