Legal framework

Investment Code (cfr. Act No. 004/2002 of 21/02/2002)
The new investment code has the following objectives:
  • Promote the establishment of civil engineering companies responsible for construction and maintenance of roads and highways as well as movements of people and goods, whether land transportation, river or air;
  • Promote investments that develop agriculture and agribusiness through mechanization in order to ensure food self-sufficiency and therefore reduce imports of commodities and allow both income growth in rural areas, improving the supply of food industries with raw materials and finally, enlargement of the domestic market of consumer goods;
  • Promote the heavy investments to establish a strong industrial base which will support sustainable economic growth;
  • Encourage investment for developing the national natural resources on site in order to increase the added value and the exportable volume. Decree 13/049 of 10.6.2014 relating to the tax regime to be applied to companies eligible for the Strategic Partnership on the chain of value.

The above mentioned Decree aims to establish a tax system of development as part of the legal framework for economic promotion and revival of the national industrial units likely to improve the living conditions of the national communities.

This is an instrument of economic promotion that will assist the Government and the private sector to direct, organize and carry out investments of partnership programs in the areas and sectors that have significant potential for integration of which the realization allows a large segment of the population to take part in the economic and social activity on well-defined geographical areas.

Agricultural Code (Law No. 11/022 of 24 December 2011 on fundamental principles relating to agriculture).s The agricultural Code aims to :

  • promote the sustainable development of potentialities and agricultural space integrating social and environmental aspects;
  • boost agricultural production by establishing a special customs and tax regime in order to achieve, inter alia, food self-sufficiency;
  • boost exports of agricultural products to generate significant resources for investment;
  • promote the local industry for processing agricultural products;
  • bring new renewable energy technologies;
  • get the province, the decentralized territorial entity and the farmer involved in the promotion and implementation of agricultural development.

Texts related to Special Economic Zones

La loi fixant le régime des Zones Économiques Spéciales – Loi Numéro 14/022 est entré en vigueur en juillet 2014

Strategic partnership on value chain

Le décret portant régime fiscal applicable aux entreprises éligibles au partenariat stratégique sur les chaines de valeur – décret numéro 13/049.

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For more information, visit the National Agency for Investment Promotion (ANAPI) website.

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