Global

Details

  • Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 3/12/2014

Tunisia - Tax, customs duty relief in free trade zones 

March 12: Companies established in one of two free trade zones (parcs d’activités economiques) in Tunisia are exempt from most taxes and customs duties and also may benefit from special tax rates.

Under the free trade zone regime:


  • Goods are allowed limited duty-free entry into Tunisia for transformation and re-export.
  • Factories are considered bonded warehouses and have their own assigned customs personnel.

Companies do not necessarily have to be located in one of the two designated free trade zones to operate with this type of business structure. In fact, the majority of offshore enterprises are situated in various parts of the country.


Nevertheless, the regulations are strict, and operators must comply with the Investment Code.


Read a March 2014 blog posting on KPMG’s Africa Blog.




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