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Cost of registration
from 3250 USD
The cost of the second year
from 2290 USD
Table of contents
Company Formation and Registration Services in Tunisia
The Republic of Tunisia is an independent state in Northern Africa, on the coast of Mediterranean Sea. Savannas and Atlas mountains make to most of the territory of the country .
Tunisia’s closest bordering countries are Algeria and Libya.
Tunisian main sectors of economy are agriculture, tourism, oil production and textiles .
Information below contains requirements and fees for the registration of SARL - analogue of Limited Liability Company in Tunisia.
The most popular form of company amongst foreign founders is the so-called offshore company. It is called offshore due to lower tax on export of products. Export-oriented business allows for taking advantage of the reduced tax rate and simplifies the work of the company.
Taxation in Tunisia
VAT is 15%. There are also lowered tax rates (3%, 6%, 12%) for products of total consumption.
Income tax is 25%. Tax rate for export - 10%. Starting from 2021 there is also tax rate of 13,5% for certain types of enterprise.
Fully exporting company (80% export-based income) is exempt from income tax first four years after incorporation.
Our Services
Law & Trust International offers turnkey company registration services in Tunisia. Our services include full legal support for the registration of the company, interaction with state authorities of Tunisia, translation of documents into French and/or Arabic and advising the client as part of the registration process. Opening a bank account in Tunisia and the cost of this service is discussed as part of the consultation.
Company Registration in Tunisia (SURL)
The Republic of Tunisia maintains a stable economy, bolstered by robust government support for entrepreneurship. As a unitary state in North Africa, Tunisia shares borders with Algeria to the west and Libya to the southeast, while its northern and eastern coasts are bordered by the Mediterranean Sea.
Key sectors of the economy include agriculture, tourism, oil and gas extraction, food processing (notably olives and olive oil), and textiles.
For foreign investors, the most popular choice is registering a fully export-oriented company, often referred to as an offshore entity. This structure provides reduced tax rates and streamlined operations.
Key advantages of company registration in Tunisia
Companies registered in Free Economic Zone jurisdiction enjoy reduced tax burdens - in particular, exemptions from corporate income tax during the initial years of operation.
The government actively encourages foreign investment by offering favourable conditions and minimizing bureaucratic hardles.
Investors benefit from a cost-effective workforce. Tunisia has a well-educated population, particularly in engineering and information technology fields. Labor costs are considerably lower than in Europe, helping to lower operational expenses and boost profitability.
Tunisia is expanding its Free Economic Zones (FEZs) to draw foreign capital. Businesses in these zones receive tax breaks, simplified customs processes, and other perks.
Notable zones of Tunisia
- El Ghazala Technopark - Offers 0% corporate tax for the first five years, as well as access to investment funds and venture capital.
- Offshore Free Zones (Tunis, Sfax, Sousse) - These zones provide zero corporate income tax, exemptions from dividend and royalty taxes, 100% foreign ownership, and simplified licensing for IT and financial services.
- Special Economic Zones (SEZs) (Tataouine, Kairouan, Gafsa) - Feature a reduced corporate tax rate (10% instead of 25%), customs exemptions for equipment, government grants for startups, and preferential land lease conditions.
- Industrial Free Zones (Bizerte, Zarzis, M’Saken, Gabès) - Include zero corporate tax for the first ten years, 0% VAT and customs duties on imported raw materials or equipment, 100% foreign ownership allowed, free capital repatriation, and simplified customs clearance.
All these zones are strategically located near major seaports, airports, and transport hubs, significantly simplifying logistics and reducing delivery times.
Main legal forms of companies in Tunisia
- Société anonyme (SA). Joint Stock Company.
Ideal for large enterprises. Requires a minimum share capital of approximately USD 1,570 (5,000 TND). This form ensures high credibility with partners and permits the issuance of shares. It mandates at least seven shareholders, at least 2 directors, a mandatory auditor, and access to the capital market. - Société à responsabilité limitée (SARL). Limited Liability Company.
Suited for small and medium-sized businesses. A flexible structure with a minimum share capital of about USD 300 (1,000 TND). Members are limited to their contributions, minimizing risks and allowing entry with low costs. - Société unipersonnelle à responsabilité limitée (SURL) – Single-Member Limited Liability Company.
Also requires a minimum share capital of 320 USD (1,000 TND).
The registration process typically takes up to two weeks after submission of all required documents in proper form.
Main stages of company registration in Tunisia (SURL)
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Pror to iniciation, you must determine•The company’s business activity;
•The company’s shareholders;
•The company’s directors;
•The share capital in Tunisian dinars;
•The company’s registered address;
•The person authorized to sign the agreement with the bank. -
Select company namePropose three names and verify availability through the Tunisian National Business Registry (RNE)
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Prepare incorporation documentsNotarize the articles of association, memorandum of association, list of members, powers of attorney, and declarations.
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File all documents with the National Business Registry
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Publication of company detailsAnnounce the company formation, articles, memorandum, and other documents in the Official Gazette of the Republic of Tunisia (JORT)
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Open a corporate bank accountAnd deposit the share capital into the corporate bank account
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Register the company with the Tax Authority
Required Documents for the company registration in Tunisia
For company registration, the following documents are required from each participant:
- Passport copy;
- Proof of residential address (utility bill, lease agreement, etc., no older than 3 months);
- Curriculum Vitae (CV);
- Bank statement for the last 6 months.
Taxation in Tunisia
- Corporate income tax: 20% on taxable profit, with a minimum of 500 TND or 0.2% of turnover (including VAT).
- Dividends paid to non-resident individuals: 10% withholding tax, unless reduced by a tax treaty
- Dividends paid to Tunisian residents: 10% withholding tax.
- Standard VAT rate: 19%, reduced to 13%, 7%, or 0% depending on the nature of services.
- Tax on payments/fees: 3%.
Companies in Free Economic Zones may benefit from preferential tax regimes. Export-oriented, agricultural or renewable energy businesses can have access additional tax incentives.
Our Services in Tunisia
Law&Trust offers professional services to support your business and personal needs. Our lawyers will assist you with:
- Company registration;
- Opening a bank account, selecting an optimal financial institution, and preparing required documentation;
- Trademark registration;
- Obtaining temporary or permanent residence permits, with full legal support during all interactions with migration authorities;
- Accounting and auditing, including preparation of financial statements and tax calculations;
- Obtaining business licenses in full compliance with regulatory requirements and minimizing processing time
F.A.Q.
Set of corporate documents
- Certificate of Incorporation (Extrait du Registre de Commerce);
- Tax Identification Certificate (Carte d’identification fiscale / Matricule fiscal);
- Social Security Number (Numéro CNSS);
- Publication in the official gazette (JORT);
- Articles of Association (Statuts de la société);
- Lease agreement or address confirmation (Contrat de location ou attestation de domiciliation);
- Bank confirmation of capital deposit (Attestation de blocage des fonds);
- Resolution on appointment of the director/manager (PV de nomination du gérant).
