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Land and buildings

The sale by a property developer of buildings exclusively destined for housing is VAT exempt. The same rule applies to the rent of non-equipped houses.


Leasing operations are subject to VAT. Leasing companies deduct, as input VAT, the VAT due on the purchase of the goods leased. The output VAT is calculated on the basis of the whole amount paid by the lessee (principal and interest).

Secondhand goods

If a person acquires secondhand goods:

  • the seller has to reimburse the VAT initially deducted or the theoretical VAT which would have been paid in case of a purchase based on a certificate delivered by the Tax Authorities, decreased by a fifth per calendar year of detention if the goods constitute equipment, and decreased by a tenth per calendar year of detention if the goods are construction goods, but in other cases, the VAT is to be reimbursed in full; and

  • the purchaser deducts the amount reimbursed by the seller, provided that the invoice shows the amount of the VAT paid back by the latter.

Small retailer scheme

Retailers realising a turnover exceeding TND100,000 are subject to VAT.

However, the sales made by retailers of the following products are exempt from VAT:

  • foods;

  • medicines;

  • products the sale price of which is

fixed by the Tunisian State.

Retailers are constrained to maintain registers in which they register, on a day-to-day basis, their purchases (the nature of the goods, price excluding VAT, rate and amount of VAT, etc.) and their turnover.

Retailers are allowed to issue, by the end of the business day, one single invoice for all the sales made during the day, as it is difficult in practice to issue an invoice for each customer.

Contact details – PricewaterhouseCoopers, Tunisia Postal address

Passage du Lac Van 1053 Les Berges du Lac Tunis


PwC contact persons


Mabrouk Maalaoui Manel Bondi

Tax Partner Senior Manager Tax



Other indirect taxes

Registration tax

The registration of some operations is compulsory. In these cases, the registration fees are expressly determined by the Registration Fees and Stamp Duties Code, whereas registration remains optional for certain operations. In case of optional registration, the registration fees due to be paid are equal to TND15 per page.

In case of compulsory registration, the fees due depend on the nature of the transaction and the goods involved.

Stamp duty

Companies have to charge a stamp duty of TND0,300 (0,2 Euro) on each issued invoice, unless the customer is expressly exempt.

Contact details

+216 71 963 900 – Ext 105 +216 71 963 900 – Ext 141

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