Investment Law, Incentives and Priority-Sector Grants
In forceLoi n° 2016-71 du 30 septembre 2016, portant loi de l'investissement
Effective 2017-01-01 · Applies to both
Article premier states the Law's aim of promoting investment and encouraging business creation according to national economic priorities, including the development of 'secteurs prioritaires' (priority sectors). Article 2 sets the legal regime for investment carried out by resident or non-resident natural or legal persons across activities classified under the Tunisian activities nomenclature, itself fixed by governmental decree.
Title V (arts. 19-20) sets the incentive regime: article 19 grants investment premiums for value-added and competitiveness, tied to priority sectors and economic sub-sectors that a governmental decree names, while article 20 grants a project classified as being of 'intérêt national' a corporate-tax profit deduction for up to ten years.
That same article 20 also grants such a project an investment premium of up to one-third of the investment cost including on-site infrastructure works, plus State participation in infrastructure expenditure. Neither article, nor any other provision located in the Law's own text, names information technology, data centers, or data infrastructure as a distinct priority sector or national-interest activity; which activities so qualify is left to implementing decree.
Source: Full text of law