Tunisia/ 5.1 General legislation  

5.1.5 Tax laws

Artists do not benefit from a special tax incentives or special exemptions, where the focus of State tax incentives is to promote cultural industries. In addition to benefits provided under the incentives for investment, cultural industries benefit from several measures varying in accordance with each field activity  including:

Tax breaks:

-  Exempt from taxes devices and components needed for the production of films.

-  Exemption of customs tax for book import and export

-  Reduced tax rate to 10% on revenues and profits.


Exemption from VAT:

-  National film production.

-  Materials for book publishing.

-  Exemption from VAT and Customs tax-due on the import, the production and sale of musical instruments and some of the materials needed for their manufacture and some fine art materials, such as acrylic and pastels.

-  The sale of artworks.


Tax Reductions:

-  Discount on reinvested profits up to50% of Net profits subject to corporate tax.

- Decrease by 8% the cost of the necessary investment for theatrical companies in the regional priority areas.


Exemptions are not automatically issued; they are based on the prior approval of the Ministry of Culture, through a Special Committee for their examination and approval.

Chapter published: 05-05-2015