Export Are considered export operations: 1. The sale of locally produced products and goods, the provision of services abroad and services rendered in Tunisia and used abroad, 2. The sale of goods and products of companies operating in the sectors of agriculture and fishing, manufacturing industries and handicrafts to totally exporting companies to companies established in economic activity parks, provided that these goods and products constitute a component of the final product intended for export and to totally exporting international trade companies 3. The provision of services to totally exporting companies, companies established in economic activity parks and totally exporting international trade companies, as part of subcontracting operations and operating in the same sector or as part of services directly related to production, with the exception of security services, gardening, cleaning and administrative, financial and legal services. Are not considered export operations, financial services, real estate leasing operations, sales of fuels, water, energy and mining and quarrying products. Totally exporting companies are considered: Companies that sell all of their goods or products or render all of their services abroad or those that render all of their services in Tunisia and that are used abroad Companies that sell all of their products or render all of their services in accordance with the aforementioned definition of export operations. These companies may sell part of their productions or render part of their services on the local market at a rate not exceeding 30% of their export turnover realized during the previous calendar year. Tax incentives Under the investment: Total deduction of the personal income tax base or corporate income tax, income or profits reinvested in the subscription to the initial capital or its increase by totally exporting companies, within the limit of the income or profit subject to tax The suspension of the value added tax on import operations and local acquisition of materials, products, equipment and services entitling to deduction and necessary for their activities and the realization of export operations Under the exploitation: Deduction of the income tax base, two thirds of the income from exports as well as exceptional profits Profits from export operations are subject to corporate tax at a reduced rate of 10% Innovative Sectors Total deduction and within the limits of income or profit subject to tax, income or profits reinvested in the subscription to the initial capital or its increase of companies making investments allowing the development of technology or its mastery and innovation investments in all economic sectors, with the exception of investments in the financial sector and the energy sectors, other than renewable energies, mining, real estate development, on-site consumption, of commerce and telecommunications operators