Tax concessions granted:
During the period of completion of the investment:
1. Exemption from the transfer of
commercial property rights to properties obtained in the framework of the
establishment of an industrial activity.
2. Exemption from registration rights in
respect of corporate contracts.
  During the period of exploitation:
Tax privileges are granted to their small
businesses for a period of three (30) years from the start of their activity.
1. Exemption from real estate tax on
construction and additional construction for a period of "3 years, 6 years
or 10 years"
Depending on the location of the project, from
the date of completion.
2. Full exemption from the single tax,
for a period of "3 years, 6 years or 10 years" depending on the
location of the project, from the date of exploitation.
3. 5% for productive activities and sale of
property, and 12% for other activities.
4. Exemption from the guarantee of good
execution when it comes to the subject of the mini-institution intervening in
the restoration of cultural facilities.
5. Exemption from the real estate tax on
the construction and additional construction extends to 10 years if that
activity in the south, and 6 years for activities in the high plateaus.
 6. When the micro-enterprise creates
three fixed-term positions, the period of exemption shall be extended for two
(2) years.
However, investors - natural persons subject to
the single taxable tax - remain liable to pay the minimum tax equivalent to 50%
of the amount stipulated in the Direct Tax Act, estimated at 10,000 dinars, for
each financial year, regardless of the number of works investigated.
• A reduction of 100% of the debtors'
rate applied by banks and financial institutions
 Sectors of activities.
* Benefit from the reduction of the
single tax payable at the end of the phase of exemption, during the first three
"3" years of taxation:
- 70% for the first year of taxation.
- 50% for the second year of taxation
- 25% for the third year of taxation
Investor entrepreneurs can only benefit from one
(1) operating support device, and this provision is not applied when the device
is expanding the production capacity.
In the framework of the various operational
support bodies mentioned in the above article, contractors who have benefited
from the tax benefits can not benefit from the investment support apparatus
within the framework of the National Agency for Investment Development only
after:
- Termination of the exemption period
for the exploitation phase granted under the operating support system,
- Abandon the privileges of the
operating support device.
2. Investment for expansion
When the young contractor performs a
mini-enterprise within the framework of the device managed by the National
Agency to support the employment of young people, the possibility of expanding
his productive capacity in the same activity or in a secondary activity.
What are the qualification requirements for
expansion?
In order to benefit from the expansion of the
micro-enterprise, the contractor must have the following conditions:
- Payment of bank loan at the limit of
at least 70% if the amount required to be in front of the same bank,
- The total payment of the bank loan in
case of changing the bank or the financing formula, from the trio to the duo,
- Payment within 70% of the
interest-free loan in case of bilateral financing,
- Regular repayment of interest-free
loan benefits,
- Existence of three (3) years of
exploitation (in normal areas) and six (6) years (in special areas)
- The availability of tax revenues that
show the positive development of the micro-enterprise.
What funding formats are proposed under the
expansion?
Funding formulas are similar to those found in
the initial construction, structure or body and cost.
What benefits and privileges are granted?
The same subsidies and tax concessions as the
establishment of a microenterprise are applied to the expansion of production
capacity, except for the three additional subsidies: collective offices, rent
and mobile workshops.
4 - Mutual Guarantee Fund to guarantee
the risks of loans granted to the young contractor.
 
