Tunisia (TN)
North Africa's most Mediterranean country, Tunisia blends Carthaginian ruins, Saharan Desert, and French-influenced cafés with a warm, hospitable culture.
Capital: Tunis
Region: Africa
Language: Arabic
Currency: TND (DT)
Cost of living: Very affordable (index 28)
Emergency: 197
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Business Setup
Start a business or go freelance in Tunisia.
🧑💻 Freelancer / Self-Employed Guide
Steps to register:
- 1 1. Confirm your activity is classified as a "profession libérale" (liberal profession) or general self-employment. Regulated professions (lawyers, doctors, engineers, accountants) require membership of the relevant Ordre professionnel.
- 2 2. Obtain an Autorisation de Travail Indépendant (if a foreign national) from ANETI before any other step. Employer/applicant submits to ANETI showing no Tunisian candidate was available for the role.
- 3 3. Register at your local Centre de Formalités des Entreprises (CFE) or via the APII single-window portal (apii.com.tn). Bring: passport + Titre de Séjour, proof of address, diplomas, and a description of your activity.
- 4 4. Receive your Identifiant Fiscal (tax registration number) from DGCI (Direction Générale du Contrôle Fiscal). This number goes on all invoices.
- 5 5. Register with CNSS (Caisse Nationale de Sécurité Sociale) as a worker independant (travailleur non salarié). CNSS contribution for self-employed: a flat annual contribution based on declared income category.
- 6 6. Open a professional bank account (optional but recommended for separating business and personal finances). Most banks require your Identifiant Fiscal and Titre de Séjour.
- 7 7. Set up invoicing: invoices must include your full name/company name, Identifiant Fiscal, address, invoice number, date, service description, amount (with TVA if applicable), and bank details.
- 8 8. File your annual income tax declaration (déclaration annuelle des revenus) with DGCI by April 25 each year. Pay quarterly income tax advances if required by your tax bracket.
Tax registration
DGCI (Direction Générale du Contrôle Fiscal) via the SIMPL portal (simpl.finances.gov.tn) or at the local Recette des Finances office.
VAT threshold
DT 100,000 annual turnover. Below this threshold you may operate under the Régime Forfaitaire (simplified flat-rate tax). Above DT 100,000: mandatory TVA registration (19% standard rate). Professional service providers typically register for TVA from the start if billing companies.
Invoicing
Invoices must include: your full name and address, Identifiant Fiscal, client name and address, invoice number, date, description of service, net amount, TVA rate and amount (or note if exempt), total TTC (toutes taxes comprises), and your bank details (RIB/IBAN). All invoices in TND must include a timbre fiscal (fiscal stamp charge).
Social security
Self-employed workers in Tunisia register with CNSS as non-salariés (independent). You pay a lump-sum annual CNSS contribution based on your declared income category. This provides pension entitlements and basic healthcare access via CNAM. Contribution is significantly lower than for employees but also provides fewer benefits. Consider supplementary private health insurance (see insuranceGuide).
💡 Key advantage of offshore company status for expat freelancers: you can invoice European clients in EUR/USD, retain hard currency in a foreign account, and benefit from the 10% corporate tax rate. This is the preferred structure for expat IT consultants, engineers, and service providers working primarily for non-Tunisian clients.
🏢 Business Structures
Profession libérale / Auto-entrepreneur · Profession libérale / Travailleur indépendant
Sole Trader / Freelancer
None
Min. capital
1–3 weeks
Setup time
Liability: Unlimited personal liability
Setup cost: DT 50–150 (DGCI registration + fiscal stamp)
Best for: Consultants, IT contractors, translators, tutors, journalists, health professionals (regulated professions). Note: foreign nationals must obtain an Autorisation de Travail before operating as a self-employed person in Tunisia.
SUARL · Société Unipersonnelle à Responsabilité Limitée
Single-Member Limited Liability Company
DT 1,000 (minimum capital; no minimum per 2016 Investment Code)
Min. capital
2–4 weeks
Setup time
Liability: Limited to company assets — personal liability protection
Setup cost: DT 300–800 (notary fees, RNE registration, fiscal stamps)
Best for: Solo founders, freelancers seeking liability protection, foreign nationals setting up a Tunisian business presence. Most common vehicle for expat entrepreneurs. Requires notarised articles of association (statuts).
SARL · Société à Responsabilité Limitée
Limited Liability Company (LLC)
DT 1,000 (reduced from DT 5,000 — 2016 Investment Code)
Min. capital
3–6 weeks
Setup time
Liability: Limited to company assets
Setup cost: DT 500–1,500 (notary, RNE, APII registration)
Best for: 2–100 shareholders. Standard vehicle for small and medium businesses. Requires at least 2 partners. If one partner is foreign, work permit considerations apply.
SA · Société Anonyme
Joint Stock Company / Public Limited Company
DT 5,000 (non-public); DT 50,000 (public subscription)
Min. capital
6–12 weeks
Setup time
Liability: Limited to share capital
Setup cost: DT 2,000–5,000+ (notary, APII, CMF if publicly traded)
Best for: Large businesses, those seeking external investment, companies planning to list on the Tunis Stock Exchange (BVMT). Minimum 7 founding shareholders. Requires board of directors.
Offshore Company (Régime Totalement Exportateur) · Entreprise Totalement Exportatrice — Article 3 du Code d'Investissement
Export-Oriented Company (Offshore)
No minimum (depends on business)
Min. capital
4–8 weeks (includes APII approval)
Setup time
Liability: Depends on legal form (SUARL or SARL used)
Setup cost: DT 1,000–3,000 (plus professional fees)
Best for: Companies that export 100% of services or goods outside Tunisia. Benefits: corporate tax 10% (instead of 25%), exemption from customs duties, ability to pay foreign employees in EUR/USD, repatriation of profits allowed. Very popular for IT services, call centres, engineering consulting, remote-work companies. Must sell at least 70% offshore (2016 Code reduced from original 100% rule).
Business Setup
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