Tax Benefits for Companies in Tunisia 2026

Tunisia offers an attractive tax framework to encourage investment and business creation. Discover all the tax benefits you can enjoy in 2026.

General Tax Regime

Corporate Tax (IS)

Standard rate: 15% (reduced from 25% in 2024)

Reduced rates by activity:

• Export: 10%
• Agriculture and fishing: 10%
• Crafts: 10%
• Regional development: 10%

VAT (Value Added Tax)

Applicable rates:

• Standard rate: 19%
• Reduced rate: 7% (basic necessities)
• Super-reduced rate: 13% (tourism services)

Exemptions:

• Exports
• Certain food products
• Medicines
• Books and publications

Tax Benefits by Sector

1. Export Sector

Major benefits:

• ✅ Total IS exemption for 10 years
• ✅ Reduced rate of 10% after exemption period
• ✅ VAT exemption on local purchases
• ✅ VAT suspension on imports
• ✅ Customs duty exemption

Conditions:

• Export at least 70% of turnover
• Be totally exporting (100%) for total exemption

Concrete example:

IT company exporting services:

• Turnover: 500,000 TND
• Profit: 150,000 TND
• IS to pay: 0 TND (for 10 years)
• Savings: 22,500 TND/year

2. Regional Development

Priority zones: Interior and southern governorates

Benefits:

• ✅ Total IS exemption for 10 years
• ✅ Reduced rate of 10% after exemption
• ✅ Investment premium up to 25%
• ✅ Employer contributions coverage (5 years)
• ✅ Land at symbolic prices

Concerned zones:

• Kasserine, Sidi Bouzid, Kairouan
• Gafsa, Tozeur, Kébili
• Tataouine, Médenine, Gabès

3. Technology and Innovation

Labeled startups:

• ✅ Total IS exemption (8 years)
• ✅ Social charges exemption (3 years)
• ✅ Financing up to 200,000 TND
• ✅ Free support

Conditions:

• Obtain "Startup Act" label
• Innovative and technological activity
• Less than 8 years old

Eligible sectors:

• Information technology
• Biotechnology
• Renewable energy
• Creative economy

Investment Incentives

Investment Incentives Code (CII)

Investment Premium

Rate by zone:

• Priority zone: 25% of project cost
• Encouraged zone: 15%
• Other zones: 8%

Ceilings:

• Industry: 1,000,000 TND
• Services: 500,000 TND
• Agriculture: 300,000 TND

Social Contributions Coverage

Duration by zone:

• Priority zones: 5 years (100%)
• Encouraged zones: 3 years (100%)

Annual savings:

• For an employee at 1,500 TND/month
• Employer contributions: ~250 TND/month
• Savings: 3,000 TND/year/employee

Free Zones and Activity Parks

Free Zones

Exceptional benefits:

• ✅ Total IS exemption
• ✅ VAT exemption
• ✅ Customs duty exemption
• ✅ Free profit repatriation
• ✅ No exchange control

Main zones:

• Bizerte
• Zarzis
• Gafsa
• Sousse

Conditions:

• Exclusively export activity
• Location in free zone
• Respect employment quotas

Legal Tax Optimization

Recommended Strategies

1. Location Choice

Major tax impact:

Tunis (normal zone):

• IS: 15%
• No investment premium
• Normal social charges

Kairouan (priority zone):

• IS: 0% (10 years)
• Premium: 25%
• Social charges covered (5 years)

10-year savings: Up to 500,000 TND for average SME

Tax Obligations

Mandatory Declarations

Monthly:

• VAT declaration (if applicable)
• Withholding tax on salaries

Quarterly:

• IS provisional installments

Annual:

• Corporate tax declaration
• Employer declaration (CNSS)
• Balance sheet and financial statements

Conclusion

Tunisia offers a very attractive tax framework in 2026, particularly for:

• ✅ Exporters (total exemption)
• ✅ Innovative startups (8 years exemption)
• ✅ Regional investments (multiple benefits)
• ✅ Strategic sectors (reduced rates)

Keys to success:

1. Choose location wisely
2. Structure activity correctly
3. Get expert support
4. Strictly respect obligations

Next Steps:

1. Assess your eligibility for benefits
2. Consult our tax experts
3. Create your optimized company

Need tax support? DomiSpace connects you with Tunisia's best accountants.

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Last updated: May 2026 Disclaimer: Information for guidance only. Consult an accountant for your specific situation.