Source-cited draft: company formation & entity choice for Tunisia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
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Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Entity types, capital and incorporation | The most common vehicles are the SARL (private limited company) and the SA (joint-stock company); a single-member SUARL is also available. Formation is handled through the one-stop-shop registry and the relevant investment-promotion agency. | |
| SARL (Société à Responsabilité Limitée) | Private limited company; 2+ shareholders and at least 1 managerCode des Sociétés Commerciales (Commercial Companies Code) | |
| SUARL (single-member SARL) | Single-shareholder limited liability companyCode des Sociétés Commerciales (Commercial Companies Code) | |
| SA (Société Anonyme) | Joint-stock company; minimum 7 shareholders (3 for non-public-offering), board of directorsCode des Sociétés Commerciales (Commercial Companies Code) | |
| SARL minimum share capital | TND 1,000Code des Sociétés Commerciales (Commercial Companies Code) | |
| SA minimum share capital | TND 5,000 (non-public offering); TND 50,000 if making a public offeringCode des Sociétés Commerciales (Commercial Companies Code) | |
| Incorporation channel |
The most common vehicles are the SARL (private limited company) and the SA (joint-stock company); a single-member SUARL is also available. Formation is handled through the one-stop-shop registry and the relevant investment-promotion agency.
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Other Tunisia computations in the OpenAccountants library.
| One-stop-shop registration via the Registre National des Entreprises (RNE), with project declaration to APII (industry/services), APIA (agriculture) or ONTT (tourism) as relevantLoi relative au Registre National des Entreprises (RNE Law) |
| Typical incorporation timeline | Approximately 5–10 working daysRegistre National des Entreprises (RNE) process |
| Annual financial statements | Companies must keep accounts under Tunisian accounting standards and file annual financial statements with the tax returnSystème Comptable des Entreprises (Tunisian Accounting System); Code des Sociétés Commerciales |
| Annual corporate tax filing | File annual IS return by 25 March (25 June for audited companies) and pay advance instalments during the yearIRPP-IS Code (CIRPPIS) — tax administration provisions |
| Statutory audit requirement | A commissaire aux comptes (statutory auditor) is required for SAs and for companies exceeding size thresholdsCode des Sociétés Commerciales (Commercial Companies Code) |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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