Support activities and Fight against pollution:
For individuals: Deduction from the income tax base of 2/3 of the income from :
For companies:
Application of the reduced tax rate of 10% on profits from :
Direct investments made by institutions for the supervision of children and assistance to the elderly, education, teaching and scientific research, by vocational training institutions, production and cultural industries, youth animation and leisure establishments and by health and hospital establishments Direct investments in private university accommodation projects.
Direct investments made by companies specialized in the collection, transformation, recovery, recycling or treatment of waste and garbage. Encouragement of Young promoters:
Are totally deductible and within the limits of the income or profit subject to tax, the income or profits reinvested in the subscription to the initial capital or to its increase of the companies created by the young promoters: young graduates of higher education, whose age does not exceed thirty years on the date of the creation of the company and who assume personally and permanently the responsibility of project management.
Newly created companies:
Newly created companies, other than those operating in the financial sector, the energy sectors with the exception of renewable energies, mining, real estate development, on-site consumption, commerce and telecommunications operators benefit from :
Deduction a share of their profits or income from the exploitation of the first four years of activity under the same conditions, fixed as follows: 100% for the first year, 75% for the second year, 50% for the third year, 25% for the fourth year. An additional deduction at the rate of 30% for depreciation of machinery, equipment and equipment intended for operation, with the exception of passenger cars other than those constituting the main object of operation, acquired or manufactured as part of extension operations, from the income tax base or the corporate tax due for the first year from the date of acquisition, manufacture or the beginning of use.
The bonus of increasing added value and competitiveness is granted: 1- as part of the realization of direct investment operations in priority sectors: it represents 15% of the approved investment cost with a ceiling of one (1) million dinars.
economic sectors: it represents 15% of the approved investment cost with a ceiling of one (1) million dinars.
2- under the economic performance in the field :
material investments for the mastery of new technologies and the improvement of productivity: it represents 50% of the approved investment cost, capped at five hundred (500) thousand dinars.
intangible investments: the rate of this premium is 50% of the cost of approved intangible investments with a ceiling of five hundred (500) thousand dinars including the study premium whose ceiling is set at twenty (20) thousand dinars. research and development:
represents 50% of approved research and development expenditures with a ceiling of three hundred (300) thousand dinars.
training of employees which leads to the certification of skills: it represents 70% of the cost of training employees of Tunisian nationality which leads to the certification of skills in accordance with international standards with an annual ceiling of twenty (20) thousand dinars for each company.
NB :
* The premium for material investments for the mastery of new technologies and the premium for intangible investments are granted to creation.
* The premium for material investments in order to improve productivity is granted to the benefit of direct investment operations.
A direct investment operation is understood to mean any creation of a new and autonomous project with a view to producing goods or providing services, or any extension or renewal operation carried out by an existing company within the framework of the same project making it possible to increase its productive, technological capacity or its competitiveness.