Tunisia 2027 Finance Bill Would Align VAT on Leasing with Asset Purchases

Summary

Tunisia’s draft Finance Law for 2027 includes a proposal to align the VAT treatment of leasing and ijara financing with the VAT treatment of the underlying purchase.

The draft also contains sectoral and import measures, including proposed relief for specified energy-transition products.

The bill remains under parliamentary consideration, so taxpayers should validate the final text before changing tax determination or contract settings.

Extended article

Tunisia’s draft Finance Law for 2027 proposes changes affecting VAT on leasing and ijara transactions. Reported Article 58 would align the VAT treatment of leasing and ijara with the treatment applicable to the purchase of the financed asset, including buildings.

The proposal matters because differences between financing structures and direct acquisitions can influence cash flow, recoverability and the timing of VAT. Businesses using asset-finance arrangements should review whether the final law changes the rate, taxable basis or recovery profile for existing and new contracts. Lessors may also need to update invoice logic and product tax codes.

The draft package additionally includes customs and VAT-related measures for selected products, including energy-transition equipment. It was submitted to the Assembly of the Representatives of the People in October 2026 and remains a proposal. The final adopted text, transitional provisions and administrative interpretation will determine the practical consequences from 2027.

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