Tax Incentives for Community Companies in Tunisia
The General Directorate of Tax Studies and Legislation, under the Ministry of Finance, has issued a note recalling certain measures in favor of community companies. These measures were introduced by Article 92 of Decree No. 15 of March 20, 2022, relating to community companies.
According to the note, companies and their shareholders are exempt from taxes, duties, and mandatory fees provided for by the legislation in force for a period of ten years from their establishment date.
During this 10-year period, community companies benefit from:
- Exemption from corporate income tax, in accordance with the legislation in force.
- Exemption from value-added tax and, where applicable, consumption tax, with the purchase address and transaction number obtained by the company.
- Exemption from professional training tax.
- Exemption from the Housing Development Fund contribution.
- Exemption from registration fees and disputed tax on contracts, writings, and documents concluded by community companies.
Furthermore, in accordance with the provisions of Article 56 of the 2025 Finance Law, community companies also benefit from:
- Suspension of VAT collection, where applicable, with the purchase address and transaction number obtained by the company, for their activity.
- Suspension of collection for the benefit of specific funds.
