Tunisian law defines business as wholly exporting enterprises whose production is intended entirely abroad or those performing services abroad or in Tunisia, for use abroad.

Are also considered as the one, companies working exclusively with fully export companies or located in the parks of economic activities, as well as financial and banking organizations working primarily with non-residents, businesses and Agricultural fishing which export at least 70% of their production.

It should be noted that companies which makes export business are considered non-resident when at least 66% of the company is owned by non-residents or foreign Tunisian.

Under the incentive to export, the legislature has granted a multitude of advantages for companies operating in the export sector:

• Starting from 01/01/2011, corporate tax is 10% of profits from export transactions. 
• The exemption of customs duties VAT law consumption for capital goods, raw materials, semi-finished and acquisition suspension of VAT on goods purchased locally.