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 corporate tax rates (Art. 40)
- Revision of the tax regime for capital gains on the sale of securities (Art. 42)
- Rationalisation of tax benefits on real estate capital gains (Art. 43)
- Strengthening tax compliance and combating evasion (Art. 58)
- Introduction of an advance payment on alcohol sales (Art. 62)
- Revision of the income tax rate under the flat-rate regime (Art. 55)
- Encouraging the financing of research and sustainable development expenditure (Art. 27)
- Encouraging the financing of corporate transfer and financial restructuring operations (Art. 32)
- Aligning the tax regime of online betting companies with tax legislation (Art. 41)
VAT, customs duties and local tax (TCL)
- Improving VAT credit refund times (Art. 34)
- Revision of the VAT rate applied to services provided by certain non-commercial professions (Art. 44)
- Easing tax provisions for flat-rate taxpayers moving to the actual regime (Art. 57)
- Encouraging the use of new energy sources (Art. 24)
- Improving VAT collection on sales of phone and top-up cards (Art. 61)
- Revision of the taxation of vehicles imported by Tunisians residing abroad to carry out projects (Art. 70)
Registration and stamp duty
- Updating the fiscal stamp duty on invoices and subjecting administrative documents to registration duty (Art. 69)
- Introduction of a real estate wealth tax (Art. 23)
- Subjecting powers of attorney to registration requirements (Art. 65)
Other provisions
- Improving the use of cash (Art. 60)
- Improving the monitoring of the turnover-tax suspension regime (Art. 45, 46 and 48)
- Aligning penalties with the cost of borrowing (Art. 59)
- Support for small farmers (Art. 15)
- Rationalisation of the increase in the retirement age (Art. 12)
- Improving the granting of tax benefits for the recruitment of foreigners by fully exporting companies (Art. 50)
- Authorising fully exporting industrial companies to increase the percentage of sales on the local market (Art. 37)
- Measures to support the supply of milk to the market (Art. 21)
- Support for Tunisian press companies (Art. 20)
- Addressing the debt of social-housing beneficiaries (Art. 16)
- Strengthening the financing of micro-projects for higher-education graduates (Art. 18)
- Strengthening the financing of projects for vulnerable and low-income social groups (Art. 19)
- Facilitating the transfer of projects of national importance (Art. 33)
- Encouraging those active in the informal economy to register with the tax and social-security system (Art. 52, 53 and 54)
