Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- Tunisia - Adopted Tax Incentives Law n° 2017-8
Tunisia
Adopted Tax Incentives Law n° 2017-8
01 Feb 2017On 14 February 2017, Tunisia adopted Tax Incentives Law n° 2017-8. The Act aims to streamline and enhance the tax incentive system, focusing on key areas such as regional development, export operations, and agricultural development. The law includes the following main features and provisions: • Export Operations: The law provides significant tax incentives for companies involved in export operations. These incentives aim to boost Tunisia's export sector by offering tax benefits to companies that generate revenue through exports. • Investments in Regional Development Zones: To promote economic growth in less developed regions, the law offers tax incentives for investments in designated regional development zones. This includes deductions and exemptions aimed at encouraging businesses to establish operations in these areas. • Agricultural Development: The law also targets the agricultural sector, providing tax benefits to encourage investment in agricultural development. This includes incentives for activities that support agricultural productivity and sustainability. • Support and Depollution Activities: Incentives are provided for activities that support environmental protection and pollution control. This is part of a broader effort to promote sustainable development practices within the country. • Newly Created Companies: Newly established companies, except those in certain excluded sectors (e.g., financial, energy other than renewable energy, real estate development), can benefit from a phased deduction of taxable profits over the first four years of operation: 100% deduction in the first year, 75% in the second year, 50% in the third year, 25% in the fourth year. To qualify, companies must submit an investment declaration, maintain compliance with the National Social Security Funds, and implement an investment financing scheme with a minimum rate of equity capital. • Conditions for Tax Incentives: To benefit from these tax incentives, companies must: Submit an investment declaration to the relevant authorities; Ensure their annual tax return is accompanied by a certificate from competent authorities confirming the effective start of activity; Maintain compliance with the National Social Security Funds; Implement an investment financing scheme with a minimum rate of equity capital. The law excludes certain sectors are excluded from these incentives, including financial services, non-renewable energy, real estate development, on-site consumption, trade sectors, and telecommunications operators. Additionally, companies formed through transmission operations or legal form modifications are not eligible.
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Not industry specific
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Sources:
- Government portal, Tax Incentives Law n° 2017-8 of 14 February 2017, http://www.finances.gov.tn/sites/default/files/reglementaire_fr/Loi2017_8.pdf, 14 Feb 2017
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
Share
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![Facebook](/Content/images/fb-soc.png)
![E-mail](/Content/images/mail-soc.png)
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