Republic of Tunisia — Ministry of Finance
Tunisian Customs
Professionals · Exporting Companies

Tax advantages

Importation of raw materials

Totally exporting industrial enterprises may import the raw materials necessary for their production, subject to declaring them to the customs services (declaration serving as a guarantee release) - article 14 §3 of law n°2017-8.

Importation of capital goods

Free importation of necessary equipment material, exempt from duties and taxes, under a declaration serving as security deposit. The exemption extends to utility vehicles (trucks, tractor units, trailers) and transport of 10 seats or more.

Foreign staff regime

Recruitment of foreign executives within the limit of 30% of the total number of executives until the end of the 3rd year, reduced to 10% from the 4th year (article 6 of law n°2016-71 of 30 September 2016 on investment).

AI assistant