Tunisia: Updated list of jurisdictions with preferential tax regimes
Based on tax rates equal to or less than half the rates applicable in Tunisia
The tax authority updated the list of countries and territories with preferential tax regimes under Tunisian legislation, based on having tax rates equal to or less than half the rates applicable in Tunisia.
The list includes numerous jurisdictions offering favorable tax regimes, such as the Bahamas, Bahrain, Bermuda, Cayman Islands, British Virgin Islands, Guernsey, Jersey, Hong Kong, Macao, Liechtenstein, Andorra, and Vanuatu, as well as several preferential tax regimes granted to specific sectors or companies established in free zones, special economic zones, or international financial centers.
Some countries are included only with respect to certain activities or categories of companies, notably:
- Companies established in free zones (e.g., Panama, Paraguay, Dominican Republic, Madagascar, Kazakhstan, Armenia)
- Companies conducting business mainly with nonresidents (e.g., Samoa, Niue, Saint Kitts and Nevis)
- Companies benefiting from specific sectoral incentives (e.g., tourism, technology, financial services, telecommunications, automotive industry, agriculture)
Read a September 2026 report prepared by the KPMG member firm in Tunisia