Regulatory Alerts2017-03-09
Government Decree No. 2017-389 of March 9, 2017, on Financial Incentives for Investments under the Investment Law
The Tunisian Head of Government issued Government Decree No. 2017-389 to establish the rates, ceilings, and eligibility conditions for financial bonuses supporting direct investments under the Investment Law. The decree details four primary incentive categories—value-added and competitiveness, regional development, employability capacity, and sustainable development—each with specific percentage rates, monetary caps, and sector-specific adjustments for agriculture, fisheries, and aquaculture. It further mandates procedural compliance through a unified declaration form, requires minimum equity contributions of 30 percent (reduced to 10 percent for category A agricultural investments), and caps the cumulative value of all bonuses at one-third of the approved investment cost, not exceeding five million dinars.