Tunisia Launches Tax Debt Relief and Declaration Amnesty Program

• Tunisia’s 2026 Finance Law offers a major tax debt relief scheme: all penalties on qualifying historical tax arrears recorded before 1 January 2026 are waived, and administrative violation fees are cut by 50%.
• Eligible taxpayers must pay in full or follow a schedule, with the first instalment due by 30 June 2026; payment plans can extend up to five years.
• The relief also covers certain audit-based assessments and court-ordered tax valuations, but excludes taxpayers already benefiting from earlier settlement schemes.
• A separate amnesty lets taxpayers file overdue or omitted tax declarations, contracts, deeds, and registration documents penalty-free from 1 January to 30 September 2026, if the original deadline was before 31 October 2025.
• Missed instalments restart collection and add monthly penalties, and final unpaid amounts beyond 120 days past deadline forfeit the relief.

Source: regfollower.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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