A deduction from taxable income, of up to 35 percent of net income or profits, for income or profits reinvested in share capital or invested in capital increase

• A suspension of VAT and sales tax on locally produced equipment
• A reduction of 10 percent from customs duties and the suspension of VAT and sales taxes on imported equipment for which there is no Tunisian manufactured substitute
• An option to apply an installment method of depreciation for production plants and equipment, excluding off equipment, having a life expectancy of more than seven years.
• A full deduction of income or profits from taxable income or corporate taxable income for a period of ten years, and a reduction of up to 50 percent beginning in the eleventh year
• A full tax allowance in respect of profits reinvested in share capital or in the increase of the company’s registered share capital
• A full tax allowance in respect of profits reinvested in the company;
• Financial support for amounts paid for social security levies
• Investment bonuses equal to 8 percent of the cost of the investment made
• The option to elect a flat-tax rate of 20 percent of gross earnings.