Considered exportation only are agricultural and/or fishing operations that export at least 70% of their production with the possibility of using the local market.

1) Such operations are only subject in Tunisia to taxes, rights, and various contributions (see below).

• Taxes and fees related to vehicles used for tourism.
• The one-time compensation duty imposed on highway truck transportation.
• The taxes and fees for direct services rendered under current law.
• The contributions and taxes for employee benefits. However, foreigners having non-resident status may opt before beginning operations to adopt another form of coverage than the Tunisian model.
• Income tax on individuals or on operations after a 50% reduction on income from exportation benefits for the first ten years starting with the first act of exportation of goods.

2) The initial and/or subsequent total capital investment of export only operations result in a corresponding reduction of taxable income earned by individuals or operations.

3) Investments made by export only operations result in a subtraction of tax imposed on net returns of the capital invested in the operation itself.

4) The ability to freely hire four directing personnel of foreign nationality upon simple declaration of intention.