Investment Environment
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Regulatory Framework
Investment Environment
The investment environment in Tunisia is governed by a new regulatory framework, particularly b the following statutory texts:
- Law n ° 2016 -71 of September 30th 2016, establishing the law of investment
- Law n ° 2017 -8 of February 14th 2017, revising the system of tax benefits
- Government Decree No. 2017 - 388 of 9 March 2017, fixing the composition and organization of the Higher Council for Investment, the administrative and financial organization of the Tunisian Investment Authority and the Tunisian Fund of investment and its functioning rules
- Government Decree No. 2017 - 389 of 9 March 2017 related to the financial incentives for investments made under the Investment Law.
According to article 4 of the law n ° 2016-71 of September 30th2016, the investment in Tunisia is free, it can be conducted by natural or legal persons, resident or not resident, in all the economic activities and this in accordance with the legislation in force.
The foreign investor enjoys a national treatment no less favorable to the Tunisian investor. He is free to transfer his capital abroad in foreign currency in accordance with the legislation of exchange in force
The Tunisian Investment Law aims to promote investment and encourage the creation of businesses and their development according to the priorities of the national economy, in particular through:
- Increasing the added value, competitiveness and export capacity of the national economy and its technological content at the regional and international levels, as well as the development of priority sectors.
- Creating jobs and promoting the competence of human resources,
- Achieving an integrated and balanced regional development,
- Achieving a sustainable development.