Finance Act 2020
The main changes introduced by the Finance Act for 2020, provided for by Act No. 78/2019 of 23 December 2019, mainly concern: Corporate tax and personal income tax (IRPP) Setting the tax regime for Takaful insurance (Art. 11 to 22) Easing the conditions for granting the flat-rate regime to individuals established outside municipal areas (Art. […]
Finance Act 2021
The main provisions set out in Act No. 46-2020 of 23 December 2020 establishing the Finance Act for 2021 can be summarised as follows: Corporate tax and personal income tax (IRPP) Revision of the corporate tax rate to 15% (Art. 14) Revision of the tax regime for income from movable capital (Art. 17) Extension of […]
Finance Act 2022
The main provisions introduced by Decree No. 21 of 28 December 2021 establishing the Finance Act for 2022 are as follows: Corporate tax and personal income tax (IRPP) Allowing companies to revalue buildings at their real value (Art. 20) Adoption of electronic means for issuing withholding-tax certificates (Art. 41) Reinstatement of the deductible withholding tax […]
Finance Act 2023
The main provisions introduced by Decree No. 79 of 22 December 2022 establishing the Finance Act for 2023 are as follows: Corporate tax and personal income tax (IRPP) Support for social security funds to honour their commitments (Art. 22) Alignment of tax legislation with the corporate accounting system regarding asset revaluation (Art. 31) Unification of […]
Finance Act 2024
The main provisions introduced by Act No. 13 of 11 December 2023 establishing the Finance Act for 2024 are as follows: Corporate tax and personal income tax (IRPP) Creation of a national fund for the reform of national education (Art. 15) Encouraging business creation and private initiative (Art. 33) Encouraging individuals to save through the […]
Finance Act 2025
Finance Act 2025 (PDF)
Supplementary Finance Act 2014
The main changes introduced by the Supplementary Finance Act for 2014, provided for by Act No. 54/2014 of 19 August 2014, mainly concern: Personal income tax (IRPP) and corporate tax (IS) Exemption from late-payment penalties for amended returns filed before 31 December 2014 Incentive to register with the tax system Simplified accounting for non-commercial professions […]
Finance Act for 2017
The main changes introduced by the Finance Act for 2017, provided for by Act No. 78/2016 of 17 December 2016, mainly concern: Corporate tax and personal income tax (IRPP) Introduction of an exceptional temporary contribution for the State budget for 2017 (Art. 48 and 49) Non-deduction of charges and VAT relating to payments made to […]
Tunisia Tax Guide 2017
PKF Tunisia Tax Guide 2017 is the latest edition of our international tax publication. This version of the PKF Tunisia Tax Guide includes: TAXES PAYABLE FEDERAL TAXES AND LEVIES COMPANY TAX CAPITAL GAINS TAX VALUE-ADDED TAX FRINGE BENEFITS TAX LOCAL TAXES OTHER TAXES AND LEVIES: SOCIAL SECURITY TAXES REAL ESTATE TAX EXCISE TAX GIFTS, WEALTH, […]
Tunisia Tax Guide 2019
PKF Tunisia Tax Guide 2019 is the latest edition of our international tax publication. This version of the PKF Tunisia Tax Guide includes: TAXES PAYABLE FEDERAL TAXES AND LEVIES COMPANY TAX CAPITAL GAINS TAX VALUE-ADDED TAX FRINGE BENEFITS TAX LOCAL TAXES OTHER TAXES AND LEVIES: SOCIAL SECURITY TAXES REAL ESTATE TAX EXCISE TAX GIFTS, WEALTH, […]
