The Advantages
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(Updated August 2018)
The investment projects may enjoy from tax exemptions and reductions, depending on the project location and impact on the economic and social development
Three levels of advantages are provided:
A/ Projects implemented in the north a) Implementation period a- exemption from customs duties on imported goods, directly involved in the investment implementation; b- VAT exemption for goods and services, imported or acquired locally, directly involved in the investment implementation; c- exemption from the transfer duty and land advertisement fees on all property acquisitions made as part of the investment concerned; d- Exemption from registration fees, land advertisement fees and the state owned property remuneration on built and non-built property, granted for the implementation of investment projects. This benefit is applied for the minimum duration of the granted concession. e- Deduction of 90% on the annual rental fee amount, set by the service of domain for the investment implementation period; f- Exemption from land tax on real estate within the framework of the investment for a period of ten (10) years from the acquisition date; g- Exemption from registration duties on acts of corporations and capital increases. b) Exploitation period: For a period of (3) years after the operation start up report, drawn up by the tax authorities at the behest of the investor: a- Tax exemption on companies profits (IBS); b- Exemption from the tax on the turnover (TAP); c- 50% deduction on the annual rental fee amount set by the state property department B/ projects implemented in the South the highlands and areas whose development requires a particular contribution de the State a) Implementation period: - To the symbolic dinar per square meter (m2) for a period of ten (10) years and 50% of the annual rental fee amount beyond this period for investments located in localities within the Highlands and other areas whose development requires special contribution of the State; - To the symbolic dinar per square meter (m2) for a period of fifteen (15) years and 50% of the annual rental fee amount beyond this period for investment projects implemented in the regions of the South. - Tax exemption on companies profits (IBS); - Exemption from the tax on the turnover (TAP); -50% deduction on the annual rental fee amount set by the state property department There are particular taxes and financial incentives introduced by the legislation in force, for tourist, industrial and agricultural activities, which can not be cumulated with the advantages of the Investment Promotion Law provisions. For investments, implemented out of areas to be promoted, and generating more than one hundred (100) permanent jobs, the duration of tax exemption during the exploitation period is five (05) years. a) Implementation period b) exploitation period
* To discover the areas to be developed that are concerned by this scheme (click here)
-b Exploitation period and for ten (10) years:
In this case the promoter benefits from the most advantageous incentive measure.