Ultimate Guide to Investing in Tunisia: Opportunities, Legal Framework, Offshore Regime, and Tax Optimization
Setting up a legal entity
Sep 8, 2025
Why Invest in Tunisia?
Strategic Location: Easy access to European, African, and Arab markets.
Skilled and Competitive Workforce: Qualified labor with competitive salaries (minimum wage €133.35/month).
Economic and Political Stability: Policies promoting openness and investment security.
High-Potential Sectors: IT & digital services, agro-industry, renewable energy, tourism, financial services.
Legal and Regulatory Framework
Investment Freedom
Foreign investors can hold up to 100% ownership in most sectors.
Some regulated sectors require prior authorization if majority ownership is foreign.
Key Legal Texts
Investment Law: Guarantees investment freedom and investor protection.
Public-Private Partnership Law (PPP): Facilitates collaboration with the government.
Tax Optimization and Special Regimes: Encourages export-oriented and offshore investment.
Business Structures and Investment Regimes
Legal Forms
Sole Proprietorship: Small-scale investments.
Limited Liability Company (SARL): Minimum 2 partners, capital €300–€1,000.
Joint-Stock Company (SA): Suitable for large-scale projects.
Investment Regimes
Export-Oriented Investment: Tax and customs advantages.
Non-Export Investment: Standard fiscal regime.
Offshore Regime (detailed below).
Offshore Regime
Companies that export 100% of their products or services can qualify as non-resident (offshore) if ≥66% of capital is held by non-Tunisian residents.
Key criteria:
The company has no commercial activity in Tunisia.
Directors do not reside in Tunisia.
Offshore Benefits
Double taxation agreements with Europe and the Maghreb.
No VAT on foreign payments; VAT exemptions on local purchases.
10% tax on non-reinvested dividends.
Income tax: 10–35%, depending on category.
One person is sufficient to incorporate, even a foreigner.
Full banking confidentiality.
Low social security contributions (0–16.57% for employees; none for non-salaried manager).
Minimum capital: €300 (not blocked).
Guaranteed dividend repatriation.
Company registration within 72 hours.
Accounts in foreign currencies or convertible dinars; full flexibility for international transactions.
Additional Tax Incentives
Deduction of profits for the first 4 years: 100%, 75%, 50%, 25% respectively.
Extra 30% deduction on amortization of machinery and operational equipment (excluding passenger cars).
Tax Incentives & Optimization
Tunisia provides legal tax optimization opportunities to:
Reduce corporate and income tax.
Leverage offshore status for export-oriented companies.
Benefit from employment subsidies and investment in equipment.
Industrial Zones & Regional Opportunities
Regional Development Zones: Fiscal and land incentives to encourage investment outside major cities.
Modern Industrial Zones: Ready-to-use infrastructure tailored for foreign investors.
Workforce & Human Capital
Young, skilled, multilingual workforce (French/English).
Cost-effective salaries compared to Europe.
Access to local and expatriate experts.
Professional training programs and employment incentives.
Investment Procedures
Define your project.
Choose legal structure and regime (standard or offshore).
Submit investment declaration via Tunisian Investor Guide.
Obtain required authorizations.
Launch operations.
For practical guidance: Invest in Tunisia
Tunisia combines strategic location, clear legal framework, tax incentives, offshore opportunities, and competitive human capital, making it an ideal destination for foreign investors. This guide serves as the most comprehensive reference for investing in Tunisia, addressing legal, fiscal, offshore, and operational considerations.
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Tax Alert - Plateforme TEJ [Retenues à la source] - Luca Pacioli
Les étapes pour créer une entreprise en Tunisie - Luca Pacioli
Key Resources and links for Foreign Investors in Tunisia
Accessing reliable, up-to-date information on Tunisia’s economy and business environment is essential for successful investment. The following table lists the main official sources and support organizations, with descriptions in English and French, and clickable links:
Resource | Description (EN) | Description (FR) | Link |
|---|---|---|---|
Information on monetary and financial regulation in Tunisia. | Informations sur la régulation monétaire et financière. | ||
Data on banks and financial institutions in Tunisia. | Données sur les banques et institutions financières. | ||
Customs regulations and import/export procedures. | Réglementations douanières et processus d’import/export. | ||
Tax regimes and incentives for businesses in Tunisia. | Régimes fiscaux et incitations pour les entreprises. | ||
Overview of the benefits of investing in Tunisia. | Présentation des avantages d’investir en Tunisie. | ||
Support for exporting companies. | Assistance aux entreprises exportatrices. | ||
Programs supporting investors in Tunisia. | Programmes d’accompagnement aux investisseurs. | ||
Tunisian Union of Industry, Commerce and Handicrafts (UTICA) | Networking platform for entrepreneurs. | Plateforme de mise en réseau pour les entrepreneurs. | |
Support for foreign companies setting up and developing in Tunisia. | Aide à l’implantation et au développement des entreprises étrangères. |
