PRESENTATION
Tunisia, a true platform for investment, production and marketing, is a country in the northof Africa belonging to the Maghreb.
For some years, its policy has invited foreign investors to develop their activity inthe territory, mainly in the field of import / export.
To this end, the Tunisian government offers foreign entrepreneurs significant tax incentives andcustoms and promotes the incorporation of companies by facilitating the formalitiesadministrative.
SOCIETY CREATION
• At least 2 shareholders. One of the shareholders may also be a director of thesociety.
• Minimum capital required of 1,000.00.- dinars to be paid in full at the timeof the constitution of a SARL
• Companies can be managed from another country. For example, all meetingsshareholder officers and managers can be held abroad.
TAXATION
Thanks to the "Investment Promotion Code", in force since January 1, 1994, Tunisia offersto entrepreneurs a set of services and attractive tax advantages.
This new law allows the opening of Tunisia to the foreign market.
• Every company created in Tunisia pays a tax or duty on profits of 35%.o For 10 years, companies exporting products or services areexempt from corporation tax.
o Artisan companies will pay a reduced corporate tax offifty%.
• The company does not pay taxes on dividends or on capital gains obtained.
• Similarly, companies are obliged to maintain accounting and mustsubmit the annual return.