Tn Company Formation

---
name: tn-company-formation
description: "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."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/tn-company-formation"
  jurisdiction: "TN"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Tunisia Company Formation & Entity Choice

## Entity types, capital and incorporation

- **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 manager  _(Code 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 company  _(Code 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 1,000 TND  _(Code 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)) TND  _(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 relevant  _(Loi 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 return  _(Système 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 year  _(IRPP-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))_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `tn-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/tn-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.