1. Section 18 of the Finance Act 2014 provides for a lower tax on corporate profits from 30% to 25 % rate and for profits as of 1 January 2014.

2 . According to Article 19 of the said law , dividends on shares and shares held by individuals are submitted from 1 January 2015 to a withholding tax (RS ) at the rate of 5%.

. 3 Article 48 of the Act stipulates that the annual tax shall not be less than an amount equal to:

- 0.2 % of the local gross sales with a minimum paid even in case of non achievement of revenue , equal to 500 dinars for companies not subject to the 10% rate .

- 0.1% of gross sales with a minimum paid even in case of non achievement of revenue , equal to 300 dinars for companies subject to the 10% rate or the turnover following the sale of licensed products whose margin does not exceed 6%

This minimum requirement will be increased by 50 % when paid outside the statutory time exceeding 30 days.