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Tunisia Finance Bill 2024 Submitted in Parliament

27 October 2023

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Proposed Changes

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Tunisia

Tunisia's draft Finance Bill for 2024 was submitted in parliament on 15 October 2023. Some of the main tax measures include: The introduction of a four-year corporate and personal income tax exemption for new enterprises starting from the year the actual activity phase begins, subject to the following conditions: the enterprise has obtained a certificate of deposit of the investment permit from the departments concerned during the tax years 2024 and 2025; the business is not engaged in activities in the financial and energy sectors, with the exception of renewable energy, or engaged in mining, real estate development, local consumption,...