Consumption/VAT/Sales Tax in Tunisia

Overview by
Nature of the Tax
Value added tax (TVA)
Standard Rate
Reduced Tax Rate
Reduced rate of 10% applicable to companies whose activity is agricultural or in crafts, buying groups, service cooperatives set up between producers, consumer cooperatives and the acquisition of vehicles for the renewal of the fleet cars like taxi or rental.
Reduced rate of 6% for operations on goods and services. Consult the list of operations concerning goods and services subject to VAT at 6% ;
Reduced rate of 12% for operations on goods, activities and services. Consult the list of operations concerning products, activities and services subject to VAT at 12%.
According to the article 12 of decree No. 2009-3836 of december 30, 2009, the VAT payable on vegetable oils and refined raw food intended to be packaged for retail sale and imported by persons authorized by the relevant departments of the Ministry of Commerce and crafts is suspended.
Exclusion From Taxation
Exports are zero-rated as far as VAT is concerned.
Method of Calculation, Declaration and Settlement
VAT due on purchases necessary to carry out operations subject to VAT is deductible from the VAT collected on sales turnover. This operation is carried out when putting in the monthly VAT declaration. If the VAT due for a given month does not allow the deduction of all the VAT borne by the company for carrying out operations on which VAT is due, the outstanding amount constitutes a tax credit which will be deducted in later months or refunded in certain conditions.
Other Consumption Taxes
Tax on luxury products: 29%

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