Industrial activities exempt from corporate tax

Industrial activities exempt from corporate tax

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  • How to benefit from the IS exemption for industrial activities?
  • What are the industrial activities eligible for the IS exemption?

In this article we will detail the list of industrial activities benefiting from the temporary 5-year exemption from corporation tax from the date of the start of their activity.

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food industries

 

-Preparation and preservation of meat, fruit and vegetables.

- Slaughtering for meat production

-Olive processing

-Production of argan oil, table oil and margarine and vegetable fats.

-Milk industry and its derivatives

- industry of starch products

- industries of bread, biscuits …

-Food leg industries

-Cocoa sugar and chocolate and confectionery industry

– Industry of condiments and seasonings; 

– Prepared meal industry; 

– Infant food industry; 

– Health food industry; 

– Industry and development of aromatic and medicinal plants; 

– Seed industry. 

 

 

 

Textile industry

 

 

 

 

 

 

 

– Preparation of fibers and spinning; 

– Weaving; 

– Textile finishing; 

– Rug and carpet industry; 

– Manufacture of knitted fabrics;

– Textile articles industry; 

– Manufacture of strings, ropes and nets; 

– Manufacture of non-woven articles; 

– Technical textiles industry. 

 

 

clothing industry

 

 

-clothing industry (chains, mails)

 

leather industry 

 

 

– Leather tanning industry;

– Leather goods industry;

– Footwear industry;

– Leather clothing industry.

 

Wood industry and manufacture of wooden and cork articles

 

– Sawing and planing of wood; 

– Veneer and panel industry; 

– Assembled parquet industry; 

– Manufacture of wooden articles

 

Paper and cardboard industry

 

– Paper pulp industry; 

– Paper and cardboard industry; 

– Paper industry for sanitary or domestic use; 

– Stationery and cardboard industry. 

 

 

Printing and reproduction of recordings

 

 

 

– Printing and related activities; 

– Reproduction of recordings. 

 

 

Chemical industry

 

– Dyes and pigments industry; 

– Fertilizer industry; 

– Plastics industry; 

– Rubber industry; 

– Pesticides and agrochemicals industry; 

– Paint, varnish, ink and sealant industry; 

– Soaps, detergents and cleaning products industry; 

– Cosmetics industry

– Glue industry; 

– Essential oils industry; 

– Artificial and synthetic fiber industry; 

– Industry of organic and inorganic chemicals.

 

 

 

Pharmaceutical industry

 

– Human pharmaceutical products industry; 

– Veterinary pharmaceutical products industry; 

– Medical device industry; 

– Research and development in biotechnology. 

 

 

Rubber and plastic products industry

 

– Rubber products industry; 

– Plastic products industry. 

– Manufacture of non-metallic products 

– Glass industry; 

– Tile industry; 

– Brick and tile industry; 

– Sanitary equipment industry; 

– Ceramic products industry; 

– Cement industry and fiber cement works; 

– Concrete and concrete elements industry;

– Plaster and plaster element industry; 

– Lime industry; 

– Industry of refractory products; 

– Abrasive products industry; 

– Stone processing industry 

 

 

Metallurgy

 

– Steel industry; 

– Manufacture of tubes, pipes, hollow sections and related accessories in steel; 

– Industry of the first processing of cold ferrous metals; 

– Production of precious metals; 

– Metallurgy of non-ferrous metals; 

– Foundry of ferrous and non-ferrous metals.

 

 

Manufacture of fabricated metal products, except machinery and equipment

 

– Manufacture of metal structures and elements for construction; 

– Manufacture of tanks, cisterns and metal containers; 

– Manufacture of steam generators and heating appliances; 

– Forging, stamping, metal stamping and powder metallurgy; 

– Treatment and coating of metals; 

– Machining; 

– Manufacture of cutlery, tools and hardware; 

– Manufacture of drums and metal packaging; 

– Manufacture of wire products, chains and springs; 

– Manufacture of screws and bolts; 

– Manufacture of non-electric household appliances. 

 

 

 

 

 

Manufacture of computer, electronic and optical products

 

 

 

 

 

 

 

 

 

– Manufacture of magnetic and optical media

Manufacture of electronic components; 

– Manufacture of assembled electronic boards

– Manufacture of computers and peripheral equipment; 

– Manufacture of communication equipment;

– Manufacture of electronic products; 

– Manufacture of instruments and devices for measuring, testing and navigation; 

– Watchmaking; 

– Manufacture of medical irradiation equipment, electro-medical and electro-therapeutic equipment; 

 

 

Manufacture of electrical equipment

 

– Manufacture of electric motors, generators and transformers; 

– Manufacture of electrical distribution and control devices and equipment; 

– Manufacture of batteries and electric accumulators; 

– Manufacture of electronic, electrical or fiber optic wires and cables; 

– Manufacture of electrical installation equipment; 

– Manufacture of electric lighting fixtures; 

– Manufacture of household appliances; 

– Installation of machinery and industrial equipment; 

– Manufacture of insulators and electrical welding equipment.

 

 

Manufacture of machinery and equipment

 

– Manufacture of engines and turbines, 

– Manufacture of hydraulic and pneumatic equipment; 

– Manufacture of pumps and compressors; 

– Manufacture of fittings and accessories; 

– Manufacture of gears and mechanical transmission components; 

– Manufacture of ovens and burners; 

– Manufacture of lifting and handling equipment; 

– Manufacture of office machinery and equipment; 

– Manufacture of tools with built-in motor; 

– Manufacturing of industrial ventilation and refrigeration equipment; 

– Manufacture of machines for general and specific use; 

– Manufacture of agricultural and forestry machinery; 

– Manufacture of forming and machine tools;

 – Manufacture of machinery for mining or construction; 

– Manufacture of machinery and equipment for industry. 

 

 

 

 

Automotive industry – Manufacture of motor vehicles; 

 

 

 

 

 

– Manufacture of bodies and trailers; 

– Manufacture of automotive electrical and electronic equipment; 

– Manufacture of automotive equipment and accessories; 

– Automotive engineering (design, development, testing, industrialization and methods).

 

Industries related to other means of transport

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

– Industry of ships and floating structures; 

– Pleasure craft industry; 

– Industry of locomotives and other railway rolling stock; 

– Aeronautics and space industry; 

– Manufacture of tools; 

– Military vehicle industry; 

– Manufacture of bicycles, motorcycles, tricycles and vehicles for people with special needs; 

– Aeronautical engineering (design, development, testing, industrialization and methods). 

 

 

furniture industry

 

 

 

– Manufacture of furniture; 

– Manufacture of mattresses; 

– Related furniture industries. 

 

Other manufacturing industries

 

– Coinage; 

– Manufacture of jewellery, jewelery and similar articles; 

– Manufacture of musical instruments; 

– Manufacture of sporting goods; 

– Manufacture of toys; 

– Manufacture of instruments and supplies for medical and dental use. 

 

Activities related to the repair and installation of aeronautical and naval machinery and equipment

 

– Maintenance, repair and overhaul of aircraft and engines; 

– Transformation and modification of aircraft; 

– Repair of parts; 

– Dismantling of aircraft and engines at the end of their life; 

– Dismantling of shipwrecks; 

– Spare parts distribution platform; 

– Repair and maintenance of aircraft and spacecraft; 

– Naval repair and maintenance. 

 

Energy and industrial waste recovery

 

– Energy and industrial recovery of waste; 
 

 

 

Recovery

 

 

 

 

 

– Dismantling of wrecks (vehicles, televisions and computers); 

– Recovery of sorted waste. 

 

 

Other activites

 

– Conditioning and packaging by industrial processes;

– Seawater desalination industry for the production of drinking water and water for irrigation.

 

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