Company Creation & Startups in Tunisia – Tax Optimization, Nearshoring & Investments

Full-service advisory for company formation formation, startups, and establishments in Tunisia. Strategic guidance, tax optimization, 4-year CIT exemption (20%), foreign exchange compliance, merchant card, startups and offshore companies.
Specialized Solutions
Our chartered accountant is a professional and is well-positioned to assist a business owner with the implementation of his project, and able to respond to the following questions:
Which legal status should I choose based on my project (LLC / Joint-Stock / OnShore/ Offshore regime)
Which tax regime should be kept (export, cession à quai, VAT Suspension..)
What is the best social standing to have
Resident or offshore company formation
Capital increases & acquisitions
Branches, liaison offices, and agencies
Innovative startups & new ventures
Oil companies & service providers
Commercial companies for foreign investors : Chinese, Belgian, Portuguese, Indian, American, and UK companies
NGOs & associations
Merchant card & work permits
Structuring for nearshoring projects
Why Us?
LucaPacioli enables you to establish your business without having to travel, to reveal your proposal, analyze its practicality, and the sector's regulations before taking care of the administrative procedures in record time, without the need to visit thanks to;
Leading accounting and tax advisory firm in Tunisia
Specialists in company formation for international investors and startups
Tax expertise including 4-year CIT exemption, Free Zones, dividend optimization
Full mastery of foreign exchange and merchant card requirements
End-to-end support: one-stop shop to banking and fiscal setup
Strategic advisory for nearshoring projects and international tenders
Strong track record with international clients: Chinese, Belgian, Portuguese, Indian, American, and UK companies
Full expertise in legal and regulatory specifics for key sectors: renewable energy, electronics, automotive, aviation, and telecom
Our Process
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Core Priorities
We track several KPIs throughout the process to assess the performance of the business creation or takeover project. These could include:
48h for API approval & legal formalities post capital deposit
95% of foreign clients establish companies in <15 days
Average tax optimization: 20–40%
100+ startups and companies assisted
70+ offshore or international structures created
80% of nearshoring projects secured in the first quarter
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Frequently Asked Questions
Which is better? Creating a resident business or offshore in Tunisia?
In comparison to the CTB (Central Tunisian Bank) circular, we advise you on all elements of currency management for the offshore program. You are allowed to create your business with complete transparency.
The establishment of an offshore business in Tunisia benefits primarily from the non-dual taxation agreement, which allows you to transfer income produced in the Republic of Tunisia to your home country with very favorable taxation. Under these agreements, your income from Tunisia and taxes paid in Tunisia are no longer taxable and legal.
Is it easy to establish a permanent representation in Tunisia?
In tax terms, a permanent establishment, such as a subsidiary, has an independent personality that is subject to taxation under the following rules:
Profits linked with a permanent establishment are those created inside that establishment's framework and derived from its principal activity, as well as exceptional and accessory profits. Any other income obtained by an undertaking not resident in Tunisia outside the permanent establishment should be treated as income generated by a non-resident and not established in Tunisia, provided that the income does not result from the performance of a part of the permanent institution's object; Profits attributable to the permanent establishment are those profits that the institution would have made if the institution had not been established in Tunisia.
Is it possible to create a commercial business for foreigners in Tunisia?
The firm specializes in transaction consulting and will be there for you if you opt for "commercial" activity in Tunisia.
Some business operations are prohibited in any form for foreign companies. The Decree-Law of 1961 states that "the exercise of the following activities, in any form whatsoever and regardless of the mode of imposition (patent, tax on treatments and wages, tax on profits of non-commercial professions), and except for a derogation granted by the Secretary of State to the Plan and Finance, is prohibited to natural or legal persons who do not possess Tunisian nationality:
Managers of buildings
Commissioner, broker, commercial agent
General or special agent of insurance companies
Concessionary, consignor, general representative, general agent, or sales agent, regardless of the name under which this activity is carried out;
Traveler, and trade representative, regardless of the name under which this activity is carried out.
The execution of the activities specified in the preceding paragraph by Tunisian natural or legal persons is subject to the Secretary of State for Plans and Finance's authorization.
Is it required to obtain a merchand card for trading activity ?
The professional card of a trader materializes the administrative authorization issued to the applicant for the exercise of a professional activity. Any foreign person who wishes to trade in Tunisia must first obtain this permission.
In fact, for a company not to be considered as foreign and therefore almost prohibited from carrying out trade, it would need to be controlled to 51% by Tunisian natural or legal persons, whether its manager or management body is Tunisian nationality, and its headquarters is located in Tunisia. This procedure also requires approval from the Central Bank of Tunisia.
What are the procedures for establishing a business in Tunisia?
Reserve your social name.
Preparation of the provisional status of the company, necessary for creating the company's bank account.
Creation of a temporary bank account. It will be validated and operational at the end of the business creation process.
Obtaining the Agency for the Promotion of Industry and Innovation (APII) approval.
Declaration of existence and obtaining the company's patent.
Registration in the Commercial Register.
Publishing in the morning.
Finally, the officialization of your bank account.
What after the establishment of a business?
This is when the entrepreneurial adventure begins. This includes management of:
The relationship with the Tunisian administration (CNSS, Revenue of Finance, Employment Office, etc.)
The accounting journal
Your invoices, documents, and provision of your premises.
Which types of companies can I create and how to choose the optimal structure?
LLC, Joint-Stock, Offshore, Branch, Liaison Office based on objectives, capital control, tax, and profit repatriation. Full feasibility study provided.
Realistic timelines for approvals?
API 48h, legal formalities 48h after capital deposit. Full support for regulated sectors.
How to optimize taxation from formation?
Select tax regime, Free Zones, accelerated depreciation, dividend optimization, IFRS/Tunisian GAAP alignment.
4-year CIT exemption: eligibility?
Innovative or industrial startups. Pre-creation verification and administrative follow-up
Common mistakes to avoid?
Poor structure choice, ignoring BCT rules, delayed merchant card, neglected fiscal obligations.
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