Tunisia · Freeport & special zone
Offshore Banking and Export Company Regimes
Closed
Last verified July 2026
Both abolished under OECD Forum on Harmful Tax Practices pressure, with grandfathering ending 31 December 2020. Ordinary corporate tax now applies, and that rate itself rose from 15% to 20% under Finance Law 2025. The 'totally exporting / non-resident company' corporate form still exists (requiring at least 66% foreign-held capital via convertible currency import) but carries none of the old tax advantages.
This programme is closed. We keep the page up because agents still
advertise it and clients still ask. Nothing below is available to new applicants.
Tunisia's offshore sector was a real thing for thirty years and is now gone. The corporate shell survives, which is exactly why stale proposals still reference it — the form is available, the benefit is not.
Qualifying routes
—
Offshore banking licence (historic)
abolished; grandfathering ended 31 December 2020
—
Export regime (historic)
abolished; grandfathering ended 31 December 2020
The facts
- Total landed cost
- Not applicable — abolished
- Physical presence
- not applicable
- Permanent residency
- not applicable
- Citizenship
- not applicable
- Language test
- not applicable
- Dual citizenship
- Not permitted — you would have to renounce
What can go wrong
- Abolished. Grandfathering ended 31 December 2020 — there is no transitional relief left to find.
- The surviving 'non-resident company' form is a trap for the unwary: you can still incorporate it, and it does nothing for you fiscally.
- Ordinary corporate tax now applies and has risen to 20%, with sectoral rates of 35-40%.