Definition : 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.

Remarks:

The aforementioned incentives are granted to any project of national interest by government decree after the opinion of the Superior 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.

Export

Are considered export operations: 1. The sale of locally produced products and goods, the provision of services abroad and the 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. Export operations, financial services, building rental operations, sales of fuels, water, energy and mining and quarrying products are not considered. 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