The decree-law n ° 2025-3, published Friday October 3, 2025 in the Official Journal of the Tunisian Republic (JORT), introduces measures to simplify the creation and management of community companies, while offering tax and financial incentives to encourage local and regional investment.
Simplified conditions
The text now distinguishes two types of community societies:
- Local: bringing together participants residing in the same delegation, with a minimum of 10 members;
- Regional: bringing together participants from several delegations from the same governorate, with at least 15 members.
All participants must have the quality of voter in the local elections. The minimum capital is set at 5,000 dinars for local companies and 10,000 dinars for regional companies. Companies can also receive donations and legacies, in accordance with the legislation in force.
A national register of community societies, accessible online, will centralize all the information and will give each company the legal personality and a unique identifier.
Reinforced governance and supervision
The Court Decree sets the composition of the boards of directors between 3 and 10 members, elected for three years renewable twice, with strict rules of incompatibility to avoid conflicts of interest.
A monitoring and support system is planned:
- Mandatory transmission of reports and minutes to the ministry concerned;
- Possibility for the ministry to make reservations or convene extraordinary assemblies;
- Dissolution of the council in case of serious shortcomings.
The end of participation is provided for any member no longer fulfilling the conditions or breaking the fundamental principles of the company.
Attractive tax and financial advantages
The text provides for many incentives:
- Total exemption from taxes and taxes for 10 years from creation;
- VAT suspension for certain operations;
- Preferential interest rate for bank loans, with warranty from the National Guarantee Fund;
- Priority of access to the rental of agricultural and non -agricultural state land for up to 40 years, with exemption from rent for 5 years;
- Possibility to operate non -woody forest products and manage regular public transport services.
Recall that the President of the Republic, Kaïs Saïed, received the Minister of Employment and Vocational Training on Thursday, Riadh Chaoued, and gave his instructions to remove all obstacles to the promoters of community companiesemphasizing the importance of providing them with effective support to guarantee the success of these projects.
