Register a company in Tunisia

For the filing itself, yes. The Code lets proxies holding a special power sign the statutes (Art. 96), and the APII one-stop shop accepts a filer who is not the legal representative against three legalised copies of the power of attorney. Tunisia has applied the Apostille Convention since 30 March 2018, so papers from states that apply it with Tunisia are apostilled instead of legalised. We found no official text requiring the founder to appear in person. The point to check early is the residence-card line for foreign partners, covered further down.

Registration starts from $2,900. Official APII and RNE fees and a legal address, if you need ours, are quoted separately. With an EMI or online bank account, from $4,800. For reference, the APII checklist lists TND 263 in cash fees at filing, or TND 113 for a totally exporting company, not counting the registration of a separate manager-appointment minute or a contributions-in-kind report.

An SARL has between 2 and 50 partners; with one partner it is an SUARL. FIPA confirms that foreigners may hold up to 100% of the capital in most sectors. The gérant must be an individual, either a partner or an outsider, appointed for three renewable years if the statutes set no term. If a partner will be a company rather than a person, tell us early: we confirm that route case by case. On the payroll, foreign executives may make up 30% of the company's executives, 10% from the fourth year, and four are allowed in any case.

No. The Code leaves the amount to the statutes (Art. 92). It does require every share to be allotted and fully paid before the company is formed, with the statutes saying so (Art. 97). If the money is deposited with a bank and the company is not formed within six months, any contributor can withdraw their contribution under a court order, and the gérant may use the funds only after RNE registration. Contributions in kind need a valuer's report, which partners may waive by majority when each contribution is TND 3,000 or less.

Corporate tax is 20%, up from 15% under the 2025 Finance Law. Profits declared in 2026 carry a 3% social solidarity contribution (at least TND 400 at the 20% rate), due to become 1% of net taxable income from 1 January 2027. In a loss year, or when corporate tax comes out lower, a minimum tax of 0.2% of local turnover applies, at least TND 500. VAT is 19%, dividends to individuals and to non-resident companies without a Tunisian establishment bear a final 10% withholding, and since 1 January 2026 all service transactions must be e-invoiced. Employers pay 17.07% social security on salaries.

Two dates are set in the texts. The RNE filing is due within 30 days of signing the statutes, and the CNRE bulletin publishes the company 24 hours after the RNE accepts the filing. For the one-stop file itself the APII checklist gives no processing time, and we will not quote one we cannot back. Your quote confirms our own preparation time for the drafting, the apostilles and the investment declaration. Statutes dated more than two months before filing draw a TND 10 penalty, so we schedule the signature for when everything else is ready.

The Company + Bank Account package, from $4,800, adds an account with an EMI or online bank, opened remotely, with the KYC file and compliance onboarding handled by us, and a local bank account in Tunisia is available on request, quoted separately. Law 2016-71 lets an investor transfer capital abroad in foreign currency (Art. 9). The day-to-day detail for accounts and transfers sits in the Central Bank of Tunisia's rules, which we go through with the bank for your structure before any money moves.

Paperwork that depends on who the partners are. The APII checklist asks for copies of foreign partners' residence cards "pour le cas d'une société commerciale", and for a trader card (carte de commerçant) once foreign participation exceeds 49% of the capital. We check how both lines apply to your activity and shareholding at the start, since the answer can change who holds what.

One that sells all its goods abroad, or whose services are used entirely abroad. Law 2017-8 lets it sell locally up to 30% of the previous calendar year's export turnover and places it under the customs free-zone regime. It is exempt from the vocational training and housing payroll taxes, registration fees and stamp duties, eligible foreign staff can pay a flat 20% income tax on gross salary, and its one-stop fees are TND 113 instead of TND 263. International trade and service companies lost the VAT exemption on imports and local purchases from 1 January 2022. FIPA's fact sheet and PwC's June 2026 summary disagree on the corporate tax rate for export profits, so this page gives no figure; we confirm it against the current law for your case.

Withholding tax, VAT, TCL and the payroll taxes go on monthly returns by the 28th of the following month (the 20th for e-filers). The annual corporate tax return is due before 25 March, or 25 June for an SARL with a statutory auditor, and from the second year three instalments of 30% of last year's tax fall due on 28 June, 28 September and 28 December. Employers also file an annual declaration before 30 April. An SARL needs an auditor once it exceeds two of three thresholds set by decree, and partners holding at least 5% of the capital can ask for one.