What is the corporate tax rate in Tunisia?

Tunisia's corporate tax rate ranges from 15% for most commercial and industrial activities to 25% for financial institutions and certain service sectors. The offshore company regime offers a 10-year exemption from corporate tax for qualifying export-oriented businesses, after which a reduced 10% rate applies.

Can foreigners own 100% of a Tunisian company?

For offshore companies (exporting at least 70% of production), yes — 100% foreign ownership is permitted without restrictions. For onshore companies, foreign ownership above 50% in certain sectors requires prior approval from the Investment Authority. Many sectors are fully open, but verification is essential.

What is the offshore company regime in Tunisia?

Tunisia's offshore regime allows foreign-owned companies that export at least 70% of their production to benefit from a 10-year corporate tax exemption and a reduced 10% rate thereafter. These companies can hold foreign currency accounts and have simplified foreign exchange procedures. The regime is particularly popular for IT services, manufacturing, and call centre operations.

How does Tunisia compare to Morocco for company formation?

Tunisia offers lower operating costs and a competitive offshore tax exemption, while Morocco provides a larger domestic market (37M vs 12M), the Casablanca Finance City hub with its own tax incentives, and stronger EU trade agreements. Tunisia is stronger for French IT nearshoring; Morocco is better for manufacturing scale and Francophone Africa coverage.

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Tunisia

Mena

تونس

15–25%

ضريبة الشركات

1–3 weeks

وقت التأسيس

TND 1,000 (SARL) / TND 5,000 (SA)

الحد الأدنى لرأس المال

100% for offshore companies; restrictions on some onshore sectors

الملكية الأجنبية

Best Answer

Tunisia is a mid-sized North African economy with a well-educated French-speaking workforce and a functioning regulatory system — less dysfunctional than Algeria, less chaotic than Libya. The Offshore Company regime allows 100% foreign-owned companies exporting at least 70% of production to be exempt from corporate tax for 10 years and pay 10% thereafter. Tunisia's IT sector has received EU and French investment, making it an attractive nearshoring destination. Political risk increased after President Saied's 2021 consolidation of power, but the business environment for established companies has remained broadly functional. For French-speaking companies targeting Francophone North Africa or seeking cost-effective IT and manufacturing operations, Tunisia offers genuine value.

Who this is for

French-speaking companies targeting Francophone North Africa markets
Export manufacturing businesses leveraging the offshore tax exemption regime
IT nearshoring operations for French and European companies
Companies seeking a cost-effective North African base with a skilled workforce

Key Caution

Political uncertainty is elevated following President Saied's 2021 consolidation of power. IMF programme negotiations and fiscal pressures create macroeconomic risk. The Tunisian Dinar is not freely convertible, which creates treasury complexity for international operations. New investment decisions should factor in political trajectory and currency controls.

نظرة عامة

العملةTND (د.ت)

اللغات الرسميةArabic, French

النظام القانونيCivil law (French-influenced)

السنة الماليةJanuary – December

اتفاقيات تجنب الازدواج الضريبي55

العضوياتUN, Arab League, African Union, Greater Arab Free Trade Area, WTO

الهياكل التجارية المتاحة

Limited Liability Company (SARL)

شركة ذات مسؤولية محدودة

Min. 1 shareholder

TND 1,000 (~$320) — low barrier to entry

1–3 weeks

French-speaking companies targeting Francophone North AfricaExport-oriented manufacturing and IT servicesIT nearshoring operations for French and European companies

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ملخص التكاليف

Cost Breakdown (USD)

تكلفة التأسيس

$2,000 – $7,000

الامتثال السنوي

$2,000 – $6,000

المساحة المكتبية

$2,000 – $10,000/year

نظرة عامة على الضرائب

Tax Snapshot

ضريبة الشركات

15–25%

ضريبة القيمة المضافة / ضريبة السلع والخدمات

19%

واقع الخدمات المصرفية

سهولة الفتح

الجدول الزمني: 2–4 weeks after registration

Tunisia's banking sector is regulated by the Central Bank of Tunisia (BCT). Major banks include Banque Internationale Arabe de Tunisie (BIAT), Banque Nationale Agricole (BNA), and Amen Bank. Corporate account opening requires the Commercial Register certificate, Articles of Association, passport copies, and a business plan. The Tunisian Dinar is not freely convertible, so foreign exchange transactions require central bank approval. Offshore companies have more flexibility with foreign currency accounts. International correspondent banking relationships are functional but more limited than in Morocco or Egypt.

التأشيرات والهجرة

✗تأشيرة رواد الأعمال / الشركات الناشئة

✗تأشيرة الرحالة الرقميين

✗التأشيرة الذهبية / تأشيرة المستثمر

Tunisia offers residency permits linked to company ownership and employment. Foreign shareholders and managers of Tunisian companies can obtain work permits and residency cards through their entity. There is no formal golden visa, entrepreneur visa, or digital nomad visa programme. Tourist visas are not required for many nationalities for stays up to 90 days.

المناطق الحرة والمناطق الاقتصادية الخاصة

1 منطقة حرة متاحة

Bizerte Free Zone

أخطاء شائعة

Assuming onshore 100% foreign ownership is automatic in all sectors

Fix: While offshore companies can be 100% foreign-owned, onshore activities in certain sectors require approval from the Investment Authority and may have ownership restrictions. Verify your specific activity code before incorporation.

Ignoring the offshore company regime for export-oriented businesses

Fix: The offshore regime offers a 10-year corporate tax exemption for companies exporting at least 70% of output. If your business is export-focused, this structure can save significant tax. Evaluate it before defaulting to a standard onshore SARL.

Not planning for currency conversion restrictions

Fix: The TND is not freely convertible. Foreign exchange transactions require central bank approval, which can delay international payments. Structure your treasury to minimise friction — offshore companies have more flexibility with foreign currency accounts.

الأسئلة الشائعة

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This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.