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A-
Common Fiscal Incentives
1) Tax relief
a) The physical or moral persons who reinvest the
totality or a part of their incomes or profits in the subscription with
a capital of companies governed by the code benefit from the deduction
of the sums invested within the limits of 35 % of incomes or subjected
to tax net profits.
b) The companies which reinvest the totality or a part
of their profits within themselves, benefit from the deduction of the
sums reinvested within the limits of 35 % of the subjected to tax net
profits on companies.
2)
Depreciation on a reducing balance
Companies governed by the code can opt for the regime of depreciation on
a reducing balance of the equipments the duration of use of which
overtakes seven years.
3)
Preferential treatment in conformance with equipments
Equipements representing on lists fixed by decret béneficient following
exemptions:
a) Imported Equipments not having of similar made
localement:Exemption customs duties, and the taxation in the value-added
tax at the 10 % rate.
b) Made equipments locally:Imposition in the
value-added tax at the 10 % rate
B-
Specific Fiscal Incentives
The investments realized in conformance with the agricultural
development benefit, besides the common incentives , the following
fiscal incentives :
1) Degrevement Fiscal
Deduction of The subscription in the initial capital of the company
either in its increase of the subjected to tax net profits on the income
of the physical persons or in the company tax. The investments realized
by these companies also give place to the deduction of profits invested
within it.
2) Preferential regime in conformance with Equipments
Exemption from duties and taxes applied subject to the import of
equipment which is not manufactured locally and exemption from the
value-added tax on equipement manufactured locally according to lists
established by decree.
3)
Preferential regime in conformance with the Tax on Incomes
Deduction of income from income base taxation investments and from the
taxation of business for 10 years.
4) Special Mode of Change of the Arable Lands
The agricultural investors can benefit of the transfer tax refunding e
of the arable lands intended for the investment on request. This request
will have to be presented at the latest a year after the declaration of
the investment.
C-
Fiscal incentives for wholly exported companies
Companies wholly engaged in export are agricultural and fishing
companies that export at least 70% of their production
Companies wholly engaged in export are post-harvest processing companies
that export at least 80% of their production
These companies have the possibility to clear the remainder on the local
market.
1) These companies are subjected under their activities
in Tunisia only with the payment of the taxes, rights, taxes deduction
and contributions following:
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Rights and taxes bound to tourism vehicles
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The single tax of compensation on the road transport
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Taxes of maintenance and cleansing
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Rights and taxes perceived with the title of the direct services of
services in accordance with the legislation in force
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