Other Taxes

Property taxes 

A real estate tax (RET) is calculated by the relevant municipalities and is notified annually to the taxpayers at the beginning of the civil year.

For companies subject to the payment of the local authority tax (LAT) (see below) and in case the LAT paid over the year is less than the RET notified by the municipalities, then the differential is due and is payable as complementary LAT. In other words, the RET constitutes a minimum of due LAT per year.


Transfer taxes 

The registration of some operations is compulsory. In these cases, the registration fees are expressly determined by the Registration and Stamp Fees Code.

The registration remains optional for certain operations. In case of optional registration, the registration fees due to be paid are equal to TND 20 per page and per copy.

In case of compulsory registration, the fees due depend on the nature of the transaction and the goods involved.

Some transactions are subject to proportional registration fees, for example:
  • 5% on the transfer of immovable properties. However, this rate is reduced to 3% for the acquisition of social housing from real estate developers for the portion exceeding TND 150,000.
  • 2.5% for the transfer of goodwill (fonds de commerce).
Transactions that are not subject to proportional registration fees, as well as transactions the registration of which is optional, are subject to insignificant fixed registration fees (TND 20 per page).

Contributions for Accident and Professional Insurance are collected in the same manner. 


Payroll taxes

There are no payroll taxes applicable in Tunisia other than those mentioned above.


Stamp duties 

Stamp duties are due, in general, on certain contracts expressly designated, as well as invoices, unless the customer is expressly exempt.

In general, stamp duties range from TND 0.5 for invoices, to TND 2 per page for contracts, to TND 60 for passports.

Certain documents are expressly exempt from stamp duties, mainly judgments, checks, etc. 


Social security contributions

The Tunisian social security system is financed by contributions from both employers (16.57%, reduced to 0.5% for wholly exporting companies) and employees (9.18%) based on salaries. Employers collect and pay the social security contributions from each wage-earner.

Contributions for Accident and Professional Insurance are collected in the same manner. 


Social logging tax 

Employers established in Tunisia, regardless of being liable or not to income tax, are subject to a social logging tax, calculated at 1% of the gross amount of salaries paid to its employees, including benefits in kind.

The social logging tax is filed on the monthly tax return through which VAT and other direct taxes, except corporate tax, are filed.

This tax is payable monthly before the 28th day of the following month. 


Vocational training tax

Entities subject to corporate tax are subject to vocational training tax, calculated at 2% of the gross amount of salaries paid to its employees, including benefits in kind. The rate of this tax is 1% for industrial companies.
This tax is payable monthly before the 28th day of the following month. 


Local authority tax (LAT)

LAT is payable by entities subject to corporate tax, except entities operating in the tourism sector. The tourism sector is defined as accommodation, entertainment, tourist transportation, thermals, congressional tourism, companies managing hotels and entertainment centres, and travel agencies.
If a company is engaged in several activities, some of which are subject to LAT and the remaining are not subject to LAT, the taxable base to be considered is constituted only by the turnover of the activities that are subject to LAT.

The LAT is paid to the local authority at the rate of:
  • 0.2% of the total turnover of the entity, with a minimum calculated on the basis of the number of square metres of construction used by the entity.
  • 0.1% of the turnover deriving from exportation as defined by the legislation in force.
LAT is payable monthly before the 28th day of each month. 


Hotels tax

The hotels tax is due by entities that work with tourists; provide accommodation, food, and beverages; or organise leisure activities clients. The tax is calculated at 2% of the gross turnover generated from the tourism and relating activities.

This tax is payable monthly before the 28th day of the following month. 


Tourism Sector Development Fund (FDCST) 

The FDCST tax is a tax that is paid by entities operating in the tourism sector. The tax is calculated at 1% of the turnover, excluding VAT, generated from tourism and relating activities.


The customs system

These organizations enjoy under their procurement of goods necessary for their operation including cars for professional use as well as certain benefits such as:
  • the suspension of duties and taxes on imports;
  •  
  • the suspension of tax revenue when the said goods are purchased locally from producers;
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  • the repayment of customs duties and taxes on the turnover for goods purchased locally from non-producers

Customs duties/Import tariffs Import VAT 

Importation of goods and services are subject to import VAT unless:
 
  • the imported good is expressly exempt, such as:
  • Fresh milk, uncondensed and unsweetened, whether skimmed or full-fat.
  • Milk flour.
  • Devices intended for use by physically disabled persons.
  • Pure-bred breeding animals.
  • Equipment with nothing similar manufactured locally, expressly designated.
  • Boats destined to maritime navigation and fishing, other pleasure boats. 
  • the importer benefits from the acquisition of goods necessary to its activity VAT free (e.g. oil and gas companies).

Customs duties

Customs duties are due on importations other than those made from the European Union (EU).

Some equipment expressly designated by the Tunisian domestic law is exempt from customs duties, whether imported from EU countries or not.
Customs duties are not due in cases where the importer is expressly exempt, even if the goods are imported from outside the European Union.

For temporary importation of equipment, the customs duties due are to be calculated in proportion to the period spent in Tunisia. 1/60 of the total customs duties are due per month spent in Tunisia.