The Advantages
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(Updated April 2017)

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:

 

 

the common advantages to all eligible investments

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
* To discover the areas to be developed that are concerned by this scheme (click here)

 

 a) Implementation period:

  • Exemption from customs duties on imported goods directly involved in the investment implementation.
  • VAT exemption on goods and services directly involved in the investment implementation, whether they are imported or purchased on the local market;
  • exemption from transfer tax, subject to payment, on real estate acquisitions made within the framework of the investment
  • exemption from registration fees, land advertisement tax and the state owned property remuneration on built and non built properties concessions, granted for the investment projects implementation. This benefit is applied for the minimum duration of the granted concession;partial or total support by the State, after the Agency’s assessment, of expenditures concerning infrastructure works needed to the implementation of investment;
    • Exemption from land tax on real estate within the framework of the investment for a period of ten (10) years from the acquisition date;
    • Exemption from registration duties on acts of corporations and capital increases;
  • Reduction of the annual rental fee amount set by the state property department, on the land concession, for the investment projects implementation:

 

- 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.

 

 
-b  Exploitation period and for ten (10) years:

       - 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 

 

 

additional advantages to the privileged and/or jobs creating activities

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.

In this case the promoter benefits from the most advantageous incentive measure.

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.

 

 

exceptional advantages to investments bringing a particular interest for the national economy

 

 

 

a) Implementation period

  • All the common advantages for the implementation period
  • granting, according to the legislation in force, of exemptions or reduction of customs duties, taxes, and any other imposition with fiscal character, granting of subsidies, aids or financial supports, as well as any facilitation measures likely to be granted,
  • Possibility, after the CNI agreement, of the implementation period advantages transfer from the investor to contracting parties, in charge of the investment implementation, for the investor.

b) exploitation period

  • extension for a period of up to ten (10) years, of the duration of the common advantages granted during the exploitation period,
  • granting of the duty-free purchase scheme for goods and materials used in the production of goods benefiting from the value added tax exemption,
  • Granting for a period not exceeding 5 years of exemptions or reductions of duties, taxes including VAT applied on the prices of goods produced within the framework of emerging industrial activities.