In a statement published this Friday, May 16, 2025, the Ministry of Finance wanted to clarify certain questions relating to the tax situation of Tunisians residing abroad.
The ministry clearly said that Tunisians living abroad are not required to file tax declarations in Tunisia concerning their income made outside the country.
The ministry also said that if necessary, these citizens can obtain a certificate of non-assumption of tax. This approach can be carried out with the competent tax control office, based on the address appearing on their national identity card.
He also insisted that no new tax legislation concerning Tunisians living outside the national territory has been promulgated recently while recalling that the services of the Directorate General of Taxes remain at the disposal of citizens to examine their possible objections or reservations.
This clarification comes after the dissemination of a message from the deputy Taher Ben Mansour, who questioned the Minister of Finance on tax payment requests addressed to certain members of the diaspora.
According to his remarks, the tax authorities have mentioned the absence of non-double taxation agreements with certain countries, or required proof of payment of taxes abroad, even in the presence of such agreements.
Intervening on this subject on the EXPRESS FM waves, the tax expert and member of the National Tax Council (CNF) Mohamed Salah Ayari wanted to recall the legal foundations of the issue. According to him, article 36 of the income and corporate tax code is clear: anyone residing abroad, who has declared their income and has proof in good and due form, cannot be forced to pay taxes in Tunisia again on these same income.
He also specified that Tunisia is currently linked to 58 tax conventions of non-double taxation. These agreements aim to prevent taxpayers from being imposed twice on the same income, in two different tax jurisdictions.
However, certain situations remain specific. For example, in the countries with which Tunisia has not signed an agreement (like Japan), Tunisian citizens residing on the spot can be subject to a double taxation, both according to local tax laws and those in force in Tunisia.
In addition, real estate located in Tunisia are not covered by these agreements. In the event of sale, the owner, even a resident abroad, remains liable for registration fees and tax on added value.
