Savings accounts for investment may be opened on behalf of natural persons intending to constitute savings, with a view to:
carrying out new individual projects eligible for the tax benefits provided for by the legislation in force,
subscribing to Initial capital of enterprises.
Capital and interest savings must be used on or before December 31 of the year following the fifth year of savings. A person may have no more than one account in all financial institutions.
The minimum amount of any deposit transaction including the opening of the account is set at 100 TND. Savings accounts for investment are paid at the rate of savings.
The amounts deposited by natural persons in savings accounts for investment are deductible from the tax base on income for the year of deposit up to a limit of 20,000 TND per year.