Tunisia's draft Finance Bill for 2024 was submitted in parliament on 15 October 2023. Some of the main tax measures include:
- The introduction of a four-year corporate and personal income tax exemption for new enterprises starting from the year the actual activity phase begins, subject to the following conditions:
- the enterprise has obtained a certificate of deposit of the investment permit from the departments concerned during the tax years 2024 and 2025;
- the business is not engaged in activ…