A privileged tax regime is granted to hydrocarbon prospecting, research and production activities, as well as to the construction and operation of gas pipelines.
Legal framework
Decree-law n°85-9 of 14/09/1985 (ratified by law n°85-93 of 22/11/1985), amended by law n°87-9; Hydrocarbons Code.
Tax scope
Exemption from import duties and taxes on products, articles and equipment for the exploration, research and exploitation of hydrocarbons (excluding customs service fees and information processing fees).
Admissible companies
Companies holding a prospecting permit, a research permit or an exploitation concession currently valid; or providing proof of their status as contractors or subcontractors.
Admissible material
All apparatus, tools, equipment, material and vehicles actually used for prospecting, exploration and exploitation (within the meaning of article 66.3.b of the Hydrocarbons Code), as well as service vehicles.
Conditions and modalities
Non-assignment commitment without prior authorization from the DGD.Approval recorded in SINDA under the code RFP « 60 »; request for tax privilege 6.3.41 endorsed by the Directorate General of Energy.
Trans-Tunisian gas pipeline regime
Established by the Tunisian State / ENI and SNAM agreement (law n°91-36 of 08/06/1991): exemption for pipeline equipment (beneficiaries: SCOGAT, SOTUGAT, SERGAZ, TTPC, TMPC…), RFP code « 75 ».