I-In respect of the holding:

-A/Regional Development

1st group :
- Are fully deductible from the personal income tax or corporation tax base, income or profits from direct investments eligible for regional development during the first five years from the date entry into effective activity.
Beyond this period, deduction of the income tax base for individuals, 2/3 of income from direct investments made and application of the tax rate of 10% on profits for companies.
2nd group :
– Are fully deductible from the personal income tax or corporation tax base, income or profits from direct investments eligible for regional development during the first ten years from the date entry into effective activity.
– Beyond this period, deduction from the income tax base, two-thirds of income from direct investments made for natural persons and application of the 10% tax rate on profits for individuals. companies.

-B/Export

-Deduction of the income tax base, 2/3 of income from export transactions made for natural persons and application of the 10% tax rate on profits for companies.

C/ Pollution control activities

-Eligible activities: collection, processing, recovery, recycling or treatment of waste and garbage
- Deduction of the income tax base, 2/3 of the income related to the main activity for the natural persons and application of the tax rate of 10% on the profits for the companies.

D/Support activities

– Eligible activities: supervision of children and assistance to the elderly, education, teaching and scientific research, vocational training establishment, production establishments and cultural industry, animation of young people, recreation, health and hospital establishments.
- Deduction of the income tax base, 2/3 of the income related to the main activity for the natural persons and application of the tax rate of 10% on the profits for the companies.

E/Newly created companies

– Eligible sectors: all economic sectors except the following sectors: the financial sector, the energy sector, the mining sector, telecommunications operations, the commercial sector
– Deduction of a share of the profits or income from the operation of the first four years of activity as well as the exceptional profits related to the main activity and under the same conditions, fixed as follows:

• 100% the first year
• 75% the second year
• 50% the third year
• 25% fourth year

II / Underwriting and capital increase

A/Regional Development

- Total deduction of the personal income tax or corporation tax base, income or profits reinvested in the capital subscription or increase of companies eligible for regional development.

B/Totally exporting companies

-Total deduction of the personal income tax or corporation tax base, the income or profits reinvested in the subscription to the capital or its increase of the totally exporting companies.

C/Encouragement of young promoters

– Total deduction of the personal income tax or corporate income tax base, income or profits reinvested in the subscription to capital or its increase of companies totally exporting businesses created by young people graduates of higher education, whose age does not exceed 30 years at the date of the creation of the company and who personally assume permanent responsibility for managing the project.

III/Advantages in terms of customs duty and VAT

– Exemption from customs duties and reduction of the VAT rate to 6% for imported equipment, having no similar products manufactured locally in all economic sectors, excluding the on-site consumption sector, the commercial sector , the financial sector, the energy sector, other than renewable energies, mines and communication network operators.

– Suspension of VAT for creative investments in respect of equipment acquired prior to entry into effective activity and reduction of VAT at the rate of 6% in other cases for all economic sectors excluding the sector of on-site consumption, the commercial sector, the financial sector, the energy sector, other than renewable energies, mines and communication network operators.