The 2026 finance bill introduces a wealth tax, aiming to strengthen tax fairness and modernize tax collection in Tunisia. This measure concerns individuals and will apply to their real estate and movable assets, including that of their minor children under guardianship.
Tax rate and base
According to article 50 of the PLF 2026, the rates will be:
- 0.5% for assets between 3 and 5 million dinars,
- 1% for assets greater than 5 million dinars.
The tax will be calculated on the net value of the assets, after deduction of the related debts and excluding certain real guarantees granted to companies.
Property excluded from tax
Are exempt:
- the main residence and its furniture,
- real estate for professional use,
- the business assets actually operated,
- non-utility vehicles with a taxable power ≤ 12 horsepower.
Territoriality and reporting obligations
The tax will apply to property located in Tunisia, regardless of the taxpayer’s residence. For Tunisian residents, it will also concern goods held abroad, subject to international double taxation conventions.
Taxpayers will have to declare their assets before June 30 of each year, via an official form, with the possibility of secure online payment. The declaration will be made at the place of main residence, or, for people without activity or income, according to the data on the national identity card.
In the event of holding several assets, the declaration will be made in the municipality where the property of the highest value is located. The competent tax administration will remain that of the principal registered office declared, even if it does not correspond to the actual residence.
Application of existing tax rules
This tax will be subject to the rules of the Code of Tax Rights and Procedures, in particular:
- declaration and payment,
- control and litigation,
- prescription and restitution,
- sanctions in the event of non-compliance.
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