Investment incentives

Tunisia offers one of the most attractive incentive systems in the Euro-Mediterranean region. A whole range of financial and fiscal incentives to local and foreign investors.

Priority sectors are characterized by their strategic vocation and their capacity to increase growth or with a high employability potential, and are considered as priority in development plans.

Financial incentives

  • Investment grant of 15% of the investment cost up to a maximum of TND 1 million.
  • 100% exemption from employers' social contributions for 3 years.
  • State coverage of 50% of salaries paid to graduates recruited for the first time on a permanent basis up to a limit of 250 TND per month per employee, for a supervision rate varying between 10% and 15%.
  • State coverage over a period of three years of 50% of the salary paid with a ceiling of two hundred and fifty (250) dinars per month for a supervision rate higher than 15%.

Activities that are mainly based on the valuation of resources in useful and agricultural substances, natural and cultural heritage through industrialization and exploitation in production areas and can contribute to the development of value chains through a radical change in the product.

Financial incentives

A grants for added value increase and competitiveness: 15% of the approved investment cost up to 1 million TND.

Material investments to master new technologies and improve productivity

  • 50% of the approved investment cost with a limit of 500 thousand TND. This percentage can reach 55% for category “A” investments in agriculture, fishing and aquaculture and 60% for combined agricultural service companies and development groups in the agricultural sector and some fishing. This grants is only granted at the effective start of the activity.
Intangible investments

50% of the cost of intangible investments approved with a limit of 500 thousand TND including the study grants, with a limit of 20 thousand TND. This grants is only granted once the activity has actually started.

R&D expenditure

A 50% grants for approved research and development expenses up to 300 thousand TND.

Expenses on employee training leading to skills certification

  • 70% of the cost of training Tunisian employees leading to skills certification in accordance with international standards with an annual limit of 20 thousand TND for each company.
  • 50% of the value of the approved investment components with a limit of three hundred thousand (300,000) TND.
  • This new grants is granted to anti-pollution and environmental investments, in particular :
  • Water and atmospheric pollution control projects caused by the company's activity
  • Projects adopting clean and non-polluting technologies in order to reduce the causes of pollution or to control the exploitation of resources
  • Collective decontamination equipment to public or private operators, commissioned by companies with the same activity or causing the same type of pollution.
  • Investment grants of 15% (medium and large projects) and 30% (small projects) with a ceiling of 1 M TND.
  • Total 100% deduction of the tax base for 10 years and 10% after that period

Contact person

Yosra Ben Hamrouni
Contact: +216 (70) 248 148 Ext. 131