Tunisia's Investor Residence Permit (Carte de Séjour pour Investisseurs Étrangers) allows foreign nationals who establish a business, acquire a company, or undertake an approved investment project to reside in Tunisia on a long-term basis. The program is grounded in Law No. 68-7 of March 8, 1968 and Decree No. 68-198 of June 22, 1968, as amended by Decree No. 92-716 of April 20, 1992, which introduced a 5-year renewable temporary residence visa specifically for foreign businessman-investors. The investment framework is further supported by the Investment Law No. 2016-71 (September 30, 2016), which guarantees foreign investors equal treatment with Tunisian investors, allows up to 100% foreign ownership, and removes prior authorization requirements for most sectors. Applications are processed by the Direction Générale de la Sûreté Nationale (Ministry of Interior), with a dedicated fast-track channel through the APII one-stop shop for priority investors.
The standard temporary residence card is capped at 1 year, while residence permits are normally granted for 2 years and renewable, with renewals valid up to 5 years. After at least 1 year of continuous residence in Tunisia, the investor may apply for the 5-year renewable temporary residence visa under Decree No. 92-716. After 5 continuous years of legal residence, holders may apply for an ordinary residence card (carte de séjour ordinaire), valid for 2 years and renewable. Renewals must be submitted before expiry and take approximately 2–3 months to process.
Spouse and children may apply for their own residence cards. Family members of priority investors may submit applications through the APII one-stop shop or the investor support unit at the Ministry of Development and International Cooperation, rather than at standard Sûreté Nationale offices. Children of foreign residents must obtain a residence card from age 16. Students, trainees, and family members who do not exercise a paid profession are exempt from the tax regularization requirement at renewal.
Foreign investors who reside in Tunisia for 183 or more days per calendar year, or who have their principal domicile in the country, are considered tax residents and are subject to Tunisian income tax on worldwide income. Non-residents are taxed only on Tunisian-source income. Tunisia has double taxation treaties with numerous countries. The Investment Law provides incentives including potential partial or total income tax exemptions, VAT and customs duty reductions, and subsidies for priority sectors and regions.
The investor may work on their own investment project. Enterprises may recruit foreign executives up to 30% of total management staff during the first 3 years of operation, reduced to 10% from the 4th year onward; a minimum of 4 foreign executives is always permitted. Working for a third-party Tunisian employer requires separate authorization.
The process begins with establishing the investment project: choose a legal entity form, deposit capital at a Tunisian bank, and register the company through the APII one-stop shop. Once the business is registered and all documents are assembled, submit the residence card application:
Pay the stamp fee upon submission. Processing takes approximately 1 month for a complete file. Upon approval, the investor receives a residence card. After at least 1 year of residence, they may apply for the 5-year renewable investor visa.