When calculating Tunisian taxable income, assets owned by an enterprise are normally depreciated over their normal useful life using the straight-line method. The following are the applicable rates for various asset types:

Patents and trademarks	20%
Capitalized research and development costs	20%
Buildings	5%
Office furniture and equipment	20%
Equipment and machinery	15%
Cars	20%
Movable equipment	10%
Engines	20%
Ships	6.25%
Computer hardware and software	33.33%

Assets worth less than TND 500 (TND 200 prior to 1 January 2019) are fully deductible in the year of acquisition.

Effective 1 January 2024, an additional 30% initial depreciation deduction is introduced for the acquisition or manufacture of equipment for producing alternative or renewable energy.

High-Use Equipment

When calculating the depreciation deductions for high-use equipment, the depreciation rate can be increased by a factor of 50% for equipment used at least 16 hours a day, and by 100% for equipment used 24 hours a day.

Setup Costs

Depending on the amount of expenditure, setup costs can be amortized at a rate of 33% per year or fully deductible in the year of expenditure.

Effective 1 January 2018, newly set-up companies (except for those operating in the financial sector, energy sector (except renewable energy), real estate development, on-site consumption, trade, and telecommunication operators sectors) are eligible for a depreciation deduction of 30% of machinery and equipment, acquired or manufactured for extension of operations, in the year of acquisition, manufacturing, or first put to use.

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