Key Changes in Tunisia’s VAT and Tax System: 2025 Finance Act Overview

Reduced VAT Rate on Household Electricity: The VAT on household electricity consumption below 300 kWh per month is reduced from 13% to 7%, aiming to ease the tax burden on low-consumption households and promote energy conservation amid rising energy prices.
Modified VAT Rates on Real Estate Sales: A new VAT rate of 19% is applied to residential property sales by developers, while properties priced below 400,000 dinars benefit from a reduced rate of 7%. This aims to increase government revenue while making affordable housing more accessible to low- and middle-income households.
Temporary VAT Exemption for Community Enterprises: Community enterprises will be exempt from VAT for 10 years on all goods, services, and equipment, encouraging their development and reducing costs, thereby fostering economic and social growth in the social and solidarity economy.

Rate