Minister of Finance's Decree Establishes Payment Schedules for Tax Claims, Fines, and Local Authorities' Debts
The Minister of Finance's decree, published yesterday in the Official Journal of the Tunisian Republic, sets out the payment schedules for tax claims, administrative fines, duties, and taxes, as well as customs fines and debts owed to local authorities, in accordance with Law No. 2024-48 of December 9, 2024, related to the 2025 Finance Act.
Payment Schedules for Tax Claims and Related Taxes
For tax claims owed to the state, including those related to the industrial, commercial, or professional establishment tax, hotel tax, and license fee, the maximum payment deadline for individuals is set as follows:
- For amounts equal to or less than 200 dinars, the deadline is June 30, 2024.
- For amounts exceeding 200,000 dinars, the deadline is between June 30, 2024, and March 31, 2029, with the possibility of paying in 20 quarterly installments.
For legal entities, the payment of the remaining principal amount must be made by:
- June 30, 2024, for amounts equal to or less than 5,000 dinars.
- Between June 30, 2024, and March 31, 2029, for amounts exceeding 1 million dinars, with 20 quarterly installments.
Payment Schedules for Fines and Penalties
For claims related to fines and pecuniary penalties, as well as administrative fines for tax offenses, the payment of 50% of the remaining amount must be made by:
- June 30, 2024, for amounts equal to or less than 100 dinars.
- Between June 30, 2024, and March 31, 2029, for amounts exceeding 100,000 dinars, with 20 quarterly installments.
Payment Schedules for Local Authorities' Debts
For debts owed to local authorities, including those related to the built property tax, the national housing improvement fund contribution, and the unbuilt land tax, the payment schedule is as follows:
For individuals:
- The remaining amount for 2022 and 2023 must be paid by December 31, 2024, for amounts equal to or less than 100 dinars (in a single quarterly installment).
- Between December 31, 2024, and September 30, 2026, for amounts exceeding 600 dinars, divided into eight quarterly installments.
For legal entities:
- The payment of remaining claims for 2023 and previous years must be made by December 31, 2024, for amounts equal to or less than 1,000 dinars (in a single quarterly installment).
- Between December 31, 2024, and September 30, 2027, for amounts exceeding 10,000 dinars, divided into 12 quarterly installments.
