Tunisia · Freeport & special zone
Offshore Banking and Export Company Regimes
Both were abolished under pressure from the OECD Forum on Harmful Tax Practices, with grandfathering ending 31 December 2020. Ordinary corporate tax now applies, and that rate itself rose from 15% to 20% under Finance Law 2025. The totally exporting, non-resident company corporate form still exists, requiring at least 66% foreign-held capital brought in via convertible currency, but it carries none of the old tax advantages.
Tunisia's offshore sector was a real thing for thirty years, and now it is gone. The corporate shell survives, which is exactly why stale proposals still reference it. The form is available. The benefit is not.
Qualifying routes
abolished; grandfathering ended 31 December 2020
abolished; grandfathering ended 31 December 2020
The facts
- Total landed cost
- Not applicable. The programme was abolished.
- Route type
- Freeport & special zone
- Physical presence
- Not applicable
- Permanent residency
- Not applicable
- Citizenship
- Not applicable
- Language test
- Not applicable
- Dual citizenship
- Not permitted. You would have to renounce.
- Abolished. Grandfathering ended 31 December 2020, so there is no transitional relief left to find.
- The surviving non-resident company form is a trap for the unwary. You can still incorporate it, and it does nothing for you fiscally.
- Ordinary corporate tax now applies and has risen to 20%, with sectoral rates of 35-40%.