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.