New Tax Measure to Facilitate Car Ownership for Families
The parliament has adopted a new tax measure aimed at making it easier for families to purchase a car. On Thursday, December 4, 2025, deputies approved the amended Article 55 of the 2026 Finance Law with 104 votes in favor, three abstentions, and no votes against.
Key Provisions of the Measure
The adopted article introduces a one-time tax benefit for each Tunisian family when importing or buying a new or used vehicle on the local market. The measure sets a consumption tax of 10% and a VAT of 7% for thermal engine cars. However, electric, hybrid, and vehicles manufactured or assembled in Tunisia are exempt from the consumption tax.
Conditions for Access to the Benefit
Access to this benefit is subject to several conditions:
- The vehicle must not be more than eight years old at the time of acquisition.
- The beneficiary must not own a vehicle newer than this limit.
- A income ceiling is set: ten times the guaranteed minimum wage for a single person and fourteen times for a couple.
Preventing Abuse
To prevent abuse, the resale of the vehicle is prohibited for five years. The accumulation of this tax benefit with another automotive purchase-related tax benefit is not allowed. Furthermore, at least 10% of the cars authorized for importation each year will be reserved for beneficiaries of this scheme.
Implementation Timeline
It is worth noting that the article specifies that applications must be processed within a maximum period of three months.
