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PROJECTS OF NATIONAL INTEREST
Projects of national interest are those projects that contribute to the achievement of one of the priorities of the national economy through:
increasing the added value, competitiveness and export capacity of the national economy and its technological content at regional and international levels, as well as the development of priority sectors ;
job creation and the promotion of the competence of human resources ;
achieving an integrated and balanced regional development ;
the achievement of sustainable development.
and which satisfy one of the following criteria:
an investment cost greater than or equal to fifty (50) million dinars ;
the creation of at least five hundred (500) job positions during a period of three years from the date of effective entry into activity.
The incentives :
a deduction of profits from the corporate tax base within the ten-year limit ;
a premium not exceeding one third of the investment cost, taking into account the expenses of the internal infrastructure, with a ceiling of thirty (30) million dinars ;
the participation of the State in the assumption of the expenses of the infrastructure works.
The aforementioned incentives are granted to any project of national interest by government decree after the opinion of the Supreme Investment Council.
The rate of the premium to be granted to these projects is estimated on the basis of the volume of the planned investment or its employability capacity as well as its ability to achieve at least one of the aforementioned priorities of the national economy.