Tunisian Taxpayers Have Only a Few Weeks Left to Take Advantage of Amnesty Measures
In a recent statement, it is worth reminding that Tunisian taxpayers have only until June 30th to regularize their situation with several benefits, as per Article 74 of the 2025 Finance Law, which has been in effect since 2025.
Among the main measures are:
- Total waiver of late payment penalties and recovery fees for tax debts owed to the State, provided the principal amount is paid in one go or through a three-year payment plan, with the first installment paid in full before June 30, 2025.
- A 50% reduction on administrative fines related to tax offenses committed before June 20, 2025. This reduction applies if the amount due is paid in full or in installments over a five-year period, with the first complete payment made before the end of the month.
Finally, taxpayers can benefit from a total waiver of penalties provided for in Article 82 bis of the Tax Code and Procedures. This concerns late filing of declarations without payment, rectified declarations, and unregistered contracts. Again, the full amount due must be paid before June 20, 2025, at the time of filing or registration.
