Starting business in Tunisia
The firm allows you to create your company in Tunisia in only one trip to Tunisia (No travel when there is a banking agreement) in a record time of 48 hours for APII agreement and 48 hours for legal procedure after having transferred the share capital. The firm recommends you the best tax regime and legal status. The investment can take the following forms:
Start an offshore company or resident and limited company in Tunisia
To simplify administrative procedures and reduce steps related to the legal constitution of a company, the Tunisian authorities have set up the “ONE STOP DESK” located at APII. This one-stop desk consists of all administrations involved in the legal procedure. Concerning the offshore regime we advise on all aspects of change management in relation to the circular BCT.
We assist you to apply for labour permit and resident permit for foreign employee and investor
Set-up a permanent establishment in Tunisia
Check before signing a contract in Tunisia that it is not a permanent establishment subject to the accounting and tax rules of a common-law company. Generally, there is a permanent establishment in Tunisia:
1/ each time that a construction site, temporary assembly operations or surveillance activities are carried out there, have a duration of more than 6 months
2/ or when these activities, following the sale of equipment, have a duration of more than 3 months and the assembly or monitoring costs exceed 10% of the price of the equipment.
The company is subject to common law taxes and duties.
A declaration of start must be made to the tax authorities in order to obtain a tax identification number.
Authorization for the temporary admission of materials intended for use on the site must be requested from the General Directorate of Customs. The opening of the site must be declared to the Labor Inspection for personnel hired locally. The technical assistance office or liaison office
It is the antenna of a foreign parent company on which it is totally dependent.The office must not carry out commercial operations. Obligation to obtain the trading card.
The liaison office is not subject to corporate taxation, but is subject to the payment of taxes based on salaries, with the exception of professional training taxes.
NGO, branch and Joint venture
The creation of a branch, an agency or a representative and liaison office in Tunisia is covered by a specific regime. The structures created generally adopt so-called “at-cost” forms by adapting them to certain statutory or contractual provisions which impose a particular procedure which we master perfectly. The firm also specializes in the opening of bank branches and insurance brokerage companies.
In addition, the liaison office requires obtaining a merchant card and will only have the following task:
– the establishment of contracts with various interlocutors (potential customers, suppliers, etc.),
– the provision of information relating to the market,
– carrying out communication and advertising operations on behalf of the parent company.
In this case, said the office will be required to comply with all the accounting and tax obligations provided for by common law, including in particular the payment of corporation tax at the rate of 30% of net profits. The turnover to be taken into consideration for the determination of the taxable profit of the liaison office, would in this case be the turnover which would have been invoiced to the customers by a third party company with a minimum equal to the amounts paid by the company mother to ensure the mission of the office in Tunisia.
For the branch, the company retains the legal personality of the parent company with the possibility of obtaining investment approval. To this end, a branch manager must be appointed and the investments to be made must be declared.
Creation of oil and gas companies
The office is an expert in creation of oil and gas companies and oil services
Creation of trade companies for foreigners
The firm specializes in the creation of commercial and trading companies for foreigners. This procedure is very special and involves the percentage 49% for foreigners and 51% for a Tunisian with the obligation to have a Tunisian manager. This procedure requires an approval of the BCT.
Commercial companies with a foreign participation greater than 49% are subject to a special authorization with trade card.
1️⃣ SERVICES, IT, DATA, CALL CENTER
Activity |
Freedom to Operate (Investment Law Principle) |
Investment Declaration (APII / others) |
Specifications / Activity Authorization |
Accreditation / Professional Order |
Foreign Investor (Indicative) |
Practical Notes |
|---|---|---|---|---|---|---|
Software development / IT development / Web development |
Free |
Yes, APII declaration recommended (industry & ICT services) to access incentives |
No specific specifications; simple corporate purpose + data protection compliance |
None |
Yes – up to 100% |
Fully liberalized activity, widely used for IT offshore structures |
IT services / consulting / systems integration |
Free |
Yes, APII declaration (value-added service projects) |
Some ICT activities (network integrators, ICT engineering) are governed by specifications filed with the Ministry of ICT / INT |
None |
Yes – up to 100% |
For activities listed under ICT regulations: specification filing + declaration required |
Web hosting, cloud services, SaaS |
Free |
Yes, APII declaration if project is structured (data center, pro hosting, export services) |
Some sub-sectors may require authorization or specifications (internet service providers, MVNO, etc.) |
CNDP for personal data |
Yes – up to 100% |
CNDP declaration is mandatory when processing personal data of Tunisian residents |
Data processing / Data center |
Free |
Yes, APII declaration (classified as ICT services) |
No generic specifications; must comply with ICT and security rules + CNDP if processing personal data |
CNDP (data protection declaration) |
Yes – up to 100% |
Strategic activity but not restricted to foreign investors |
Call center |
Free but ICT-regulated |
APII declaration if structured project (export services) |
No general specifications except in regulated sectors (e.g., insurance); telecom activities subject to TIC specifications |
None |
Yes – up to 100% (especially offshore/export) |
Activity governed by ICT specifications; highly regulated telecom environment |
Training services |
Regulated |
Declaration required |
Specifications from the Ministry of Vocational Training |
— |
Foreign investors allowed with special authorization |
Strong documentation required |
BPO / administrative back-office (accounting, data entry, support) |
Free |
APII declaration (fully exporting service companies) |
No specific specifications unless combined with telecom services |
None |
Yes – up to 100% |
Often structured as fully exporting companies (offshore regime) |
Administrative services / outsourced secretarial services (local market) |
Free |
APII declaration possible but not mandatory unless seeking incentives |
No specifications |
None |
Yes – usually 49% onshore, 100% with authorization |
Standard local service activity |
Consulting / marketing / research |
Free |
APII declaration possible (high value-added services) |
No general specifications; some ICT studies have specific requirements (Ministry of ICT) |
None |
Yes – 49% onshore; 100% with authorization |
“Non-productive services” → 49% foreign capital rule onshore by default |
Digital archiving / GED |
Free |
APII declaration possible |
No generic specifications; subject to data protection rules (CNDP) |
CNDP |
Yes – up to 100% |
Sensitive activity regarding personal data compliance |
Audit / accounting expertise |
No (regulated profession) |
No APII declaration (professional order activity) |
Strict profession-specific rules |
OECT / other orders |
No (capital restricted to accredited members) |
Outside the scope of the investment law for foreign access |
2.1 Commerce & Distribution (Tunisia)
Category |
Example Activities |
Investment Declaration |
Specifications / Authorization |
Foreign Investor (Indicative) |
|---|---|---|---|---|
Retail / wholesale trade |
General trade, import-export |
No declaration required |
No general specifications except for sensitive products (gold, tobacco, fuel…) |
49% foreign, 100% with authorization |
International Trading Company (SCI) |
Export & international trading |
CEPEX accreditation with 50% Tunisian products exported + EUR 50,000 capital |
Specific specifications |
100% foreign possible |
Jewelry / gold |
Retail / gold manufacturing |
APII declaration possible (jewelry industry) |
Authorization from Ministry of Trade + hallmarking regulations |
Highly restricted in practice |
Hypermarkets / large distribution |
Supermarkets, malls |
— |
Commercial urbanism authorization / Ministry of Trade |
Strong government control – case by case |
2.2 Industry & Agro-Industry
Category |
Examples |
Investment Declaration |
Specifications / Authorization |
Foreign Investor |
|---|---|---|---|---|
Manufacturing industry |
Textile, mechanical, plastics |
Mandatory APII declaration to access incentives and be recognized as an “investment project” |
No generic specifications, technical standards only |
Yes, up to 100% |
Agro-industry |
Food processing units |
APII declaration (industry) + sometimes APIA for agricultural component |
Sanitary standards; some sub-sectors have specific specifications |
Yes, 100% (excluding farmland ownership) |
Renewable energy |
Solar plants, wind farms |
APII / TIA investment declaration + FTI technical files |
Ministry of Energy / STEG authorization, tenders |
Yes, 100% for approved concession projects |
2.3 Agriculture & Farmland
Activity |
Investment Declaration |
Specifications / Authorization |
Foreign Investor |
|---|---|---|---|
Agricultural production on farmland |
APIA declaration |
Water extraction, drilling, environmental & sanitary permits |
❌ Foreigners cannot own farmland (leasing allowed) |
Agricultural service companies |
APIA declaration |
Depends on activity |
Yes, 100% if no farmland is owned |
2.4 Health Sector (Clinics, Retirement Homes, Convalescence Centers)
Activity |
Investment Declaration |
Specifications / Authorization |
Foreign Investor |
|---|---|---|---|
Private clinics |
APII declaration |
Ministry of Health accreditation + strict medical norms |
Yes, up to 100% (highly controlled) |
Retirement homes / convalescence centers |
APII |
Accreditation & sanitary norms |
Yes, 100% under conditions |
Rehabilitation centers |
APII |
Ministry of Health accreditation |
Yes, 100% |
2.5 Tourism (ONTT)
Activity |
Investment Declaration |
Specifications / Authorization |
Foreign Investor |
|---|---|---|---|
Travel agencies |
ONTT declaration + APII possible |
Specifications + ONTT accreditation (security deposit, accredited manager) |
Yes, but strong ONTT supervision |
Tourist transport |
APII (transport services) |
Transport specifications + ONTT / licenses |
Often 49% onshore; >49% requires authorization |
Hotels / tourist accommodation |
APII + ONTT |
ONTT authorization + urban planning approval |
Yes, 100% possible |