Article 69 of the income tax code for individuals and corporate tax, as amended by the Investment Law 2017-08 of February 14, 2017, redefined totally exporting companies in terms of profit tax :

1. Companies that export all their goods or products abroad.
2. Companies that sell all their services abroad, or in Tunisia for use abroad.
3. Companies that work exclusively with the aforementioned companies and according to a list defined by decree (administrative services, security, legal, accounting, etc., were excluded). Only services directly related to the product and production are considered export activities, such as subcontracting product manufacturing, product transportation, quality control, etc.

However, these companies can sell part of their production or services on the local market at a maximum rate of 30% of their export turnover achieved during the previous financial year.

For new companies, the 30% rate will be calculated based on their export turnover achieved since the start of effective production.

Note : Regarding VAT, nothing has changed, in fact :

-sales abroad are exempt from VAT (the payment must be received from abroad). 

-sales to fully exporting Tunisian companies must be justified by fiscal order forms and VAT suspension purchase certificates provided by the client companies.