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.
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Overview of entity types
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) — https://www.commenda.io/llc-registration/how-to-do-llc-company-registration-in-tunisia
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 directors ((approx — confirm shareholder minimum))Code des Sociétés Commerciales (Commercial Companies Code)
SARL minimum share capital
TND 1,000Code des Sociétés Commerciales (Commercial Companies Code) — https://www.commenda.io/llc-registration/how-to-do-llc-company-registration-in-tunisia
SA minimum share capital
TND 5,000 (non-public offering); TND 50,000 if making a public offering ((approx — confirm))Code des Sociétés Commerciales (Commercial Companies Code)
Incorporation channel
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) — https://www.commenda.io/llc-registration/how-to-do-llc-company-registration-in-tunisia
Typical incorporation timeline
Approximately 5–10 working days ((approx — confirm))Registre National des Entreprises (RNE) process — https://www.commenda.io/llc-registration/how-to-do-llc-company-registration-in-tunisia
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 — https://taxsummaries.pwc.com/tunisia/corporate/tax-administration
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 — https://taxsummaries.pwc.com/tunisia/corporate/tax-administration
Statutory audit requirement
A commissaire aux comptes (statutory auditor) is required for SAs and for companies exceeding size thresholds ((approx — confirm thresholds))Code des Sociétés Commerciales (Commercial Companies Code)
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