The Ministry of Finance has published the official schedule for payment of tax debts and administrative penalties owed to the State, in accordance with Law No. 17 of the year 2025, dated December 12, 2025, relating to the Finance Law for the year 2026.
This timetable, set by an order of the Minister of Finance published in the Official Journal of the Tunisian Republic on December 30, 2025, aims to allow taxpayers, legal and natural persons, to regularize their tax situations through staggered payment mechanisms, adapted to the amount of debts.
Legal entities: a progressive schedule depending on the amount
For companies and institutions, the payment of the origin of the remaining tax debt is organized according to amount brackets.
Debts not exceeding 5 million dinars must be paid in a single payment no later than June 30, 2026.
Those between 5,000,001 and 10 million dinars will be paid in two quarterly installments, with a final deadline set for September 30, 2026.
The amounts ranging from 10,000,001 to 50 million dinars will be spread over four quarterly installments, between June 30, 2026 and March 31, 2027.
Debts between 50,000,001 and 100 million dinars will be settled in six quarterly installments until September 30, 2027.
Those between 100,000,001 and 200 million dinars will be distributed over eight quarterly tranches, until March 31, 2028.
The amounts ranging from 200,000,001 to 500 million dinars will be paid over twelve quarterly installments, extending until March 31, 2029.
Debts between 500,000,001 and 1 billion dinars will be settled in sixteen quarterly installments, until March 31, 2030.
Finally, amounts exceeding 1 billion dinars will be spread over twenty quarterly tranches, with a final deadline set for March 31, 2031.
Natural persons: extended deadlines until 2031
The same decree sets a specific timetable for natural persons.
Debts not exceeding 200,000 dinars must be paid in a single payment no later than June 30, 2026.
Those between 200,001 and 1 million dinars will be paid in two quarterly installments, until September 30, 2026.
The amounts between 1,000,001 and 5 million dinars will be spread over four quarterly installments, until March 31, 2027.
Debts ranging from 5,000,001 to 20 million dinars will be settled in six quarterly installments, until September 30, 2027.
The amounts between 20,000,001 and 50 million dinars will be distributed over eight quarterly installments, until March 31, 2028.
Debts between 50,000,001 and 100 million dinars will be paid in twelve quarterly installments, until March 31, 2029.
Those between 100,000,001 and 200 million dinars will be spread over sixteen quarterly installments, until March 31, 2030.
Amounts exceeding 200 million dinars will be paid in twenty quarterly installments, with a final maturity in March 2031.
Administrative penalties: payment of 50% of the remaining amount
Concerning administrative penalties, the timetable concerns the payment of 50% of the amount remaining to be recovered.
Penalties not exceeding 100,000 dinars will be paid in a single payment before June 30, 2026.
Those between 100,001 and 500,000 dinars will be paid in two quarterly installments, until September 30, 2026.
The amounts between 500,001 and 1 million dinars will be spread over four quarterly installments, until March 31, 2027.
Penalties of between 1,000,001 and 5 million dinars will be paid in six quarterly installments, until September 30, 2027.
Those ranging from 5,000,001 to 10 million dinars will be distributed over eight quarterly tranches, until March 31, 2028.
Amounts between 10,000,001 and 50 million dinars will be paid in twelve quarterly installments, until March 31, 2029.
The penalties between 50,000,001 and 100 million dinars will be spread over sixteen quarterly installments, until March 31, 2030.
Finally, amounts exceeding 100 million dinars will be paid in twenty quarterly installments, with a final deadline set for March 31, 2031.
