Tunisian Parliament Approves Finance Law for 2024

Tunisia's parliament approved the Finance Law for 2024 on 10 December 2023. As previously reported, the main measures of the law include the following:

• 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 busin…