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…