Tunisia — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|18%||12%, 6%||Dinar (TND)|
Tunisia's general VAT rate is 18%, with other rates including 12% and 6% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Ministry of Finance (http://www.portail.finances.gov.tn) in Tunis.
Tunisia has special reduced VAT rates on the following goods and services:
12% reduced VAT rate on: tourism services; transport
6% reduced VAT rate on: medical and veterinarian services; paper for journals.
Tunisia's consumption tax is called the Value-added tax (VAT), locally known as Taxe sur la valeur ajoutée, which was introduced in June 1988.
Tunisia VAT rates for 2023
- 6%, 12%
Tunisia VAT number format
Businesses in Tunisia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Ministry of Finance, and will follow a certain format. The VAT number format is Tax ID Number/VAT Code A, B, P, D or N/number of establishments.
Tunisia Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Tunisia are required to start collecting and remitting tax.
- Registration for retail traders only
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Tunisia are required to collect taxes from the consumer.
Tunisia VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Tunisia VAT refund program, more info can be obtained from the Ministry of Finance.
Tunisia Tax Sources & Citations
- EN: Tunisia Value Added Tax
- RU: НДС
- CN: 增值税
- Tunisia Ministry of Finance (1)
- Ernst & Young global VAT tax study, Tunisia (updated 2023)
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