This strategy consists of granting various tax and financial benefits, according to the regional development zones established by law.                    These areas are classified into three groups considering the region and the sector of activity:

•  Fully exemption on tax from profits during the first 5 or 10 years, according to the classification of the area.
• exemption of custom duties;
• the suspension of consumer;
• Applying a rate of 10% for VAT due to the importation of equipment;
• Exemption of contribution for promotion of housing for employees;
• Support for the employer’s contributions to social legal charges by the state, according to the classification of the area.

           o Area to encourage the regional development : 15% of the  investment cost, without the amount of this premium does not exceed four   hundred and fifty thousands Tunisian dinars (450,000,000 TND), work capital excluded;                                                                                                      o  Area to encourage the regional development: 25% of the investment cost, without the amount of this premium does not exceed seven hundred and fifty thousands Tunisian dinars (750,000,000 TND), work capital excluded.