New Businesses Created in 2024 or 2025 Eligible for Significant Tax Incentives
New businesses established in 2024 or 2025 can benefit from a substantial tax advantage, consisting of a total exemption from income tax or corporate tax for a period of four years. This measure, part of the public policies supporting investment, aims to stimulate business creation in sectors deemed priority for the country's economic development.
Speaking on National Radio on Tuesday, September 30, 2025, Nesrine Riahi, a member of the Order of Chartered Accountants of Tunisia, reminded listeners that this exemption applies to all newly created businesses, whether they are individuals, companies, or individual enterprises. She specified that the scheme exclusively concerns activities in the fields of industry, agriculture, technology, renewable energy, and services.
The deadline to benefit from this tax advantage has been set at December 31, 2025. Beyond this deadline, no applications will be considered, unless an extension is decided by the competent authorities. The chartered accountant invited project holders not to wait until the last minute to undertake the necessary steps.
Among the required conditions, the business must have filed an investment declaration with the competent services during the years 2024 or 2025. It must also have effectively started its activity within a period of two years from the date of filing this declaration. Finally, keeping accounting records in accordance with Tunisian legislation is required to benefit from the exemption.
Nesrine Riahi emphasized the interest of this measure in supporting private initiatives, reducing tax burdens at the start of activity, and strengthening the economic dynamic, particularly in strategic sectors for the country's future.
