December 31, 2020, marks the deadline for the tax incentive provided by the 2019 Finance Law, which granted exemption from corporate income tax for companies created in 2019 and 2020 for a period of 4 years.

This incentive, which encouraged many investors (both Tunisian and foreign) to start new businesses, will come to an end on 12/31/2020.

Unfortunately, up to this point, no extension has been planned, not even in the 2021 Finance Bill.

It should be noted that the 4-year tax exemption on corporate income is granted for any new business established before 12/31/2020.

However, this benefit is not granted to new companies created in the following sectors :