Tunisia Value-added tax (VAT) Rates

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 2024

Standard: 18%

Reduced: 6%, 12%

Other: Exempt

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.

VAT return period

Monthly

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: TND100,000

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

Note: This page is intended to be a simple overview of Tunisia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Tunisia tax information on this page is incorrect or out of date.

Citations:

Tunisia Ministry of Finance (1)
Ernst & Young global VAT tax study, Tunisia (updated 2024)

← Back to World VAT Rates