|Standard Rate||Reduced Rate||Other Rates|
|19%||7% & 13%||Exempt|
The local name for VAT in Tunisia is Taxe sur la Valeur Ajoutée (TVA).
There are basically 3 VAT rates in Tunisia:
- Standard VAT rate is 19%
- Reduced VAT rate is 7% & 13%
For more information about (recent) rate change developments in Tunisia, please click HERE.
Standard rate: 19%
This rate applies for all transactions that take place in Tunisia, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Reduced rate: 7% & 13%
Examples of goods and services taxable at 7%
- Transport of goods
- Activities carried out by doctors and analytical laboratories
- Materials and supplies for pharmaceutical products
- Fixed internet services in homes
Examples of goods and services taxable at 13%
- Services rendered by lawyers, tax advisors and other experts.
- Sales of low-voltage electricity intended for domestic consumption, and the sale of mediumand low-voltage electricity used from the functioning of water pumping equipment for agricultural irrigation.
- Sales of buildings constructed for the exclusive use of housing by real estate developers for the profit of private persons or by public real estate developers (the rate of 13% will increase to 19% effective 1 January 2024). A
Examples of exempt supplies without the right to deduct VAT
- Banking interest
- Maritime air transport
- Food products (for example, milk and flour)
Examples of supplies outside the VAT scope
Option to tax for exempt supplies. According to the tax legislation in force, there is a possibility to opt for the VAT regime regarding services, goods and activities exempt for VAT or positioned out of the scope of VAT.
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on September 28, 2021.