2025: The Year of Opportunities for Tunisians
The State has dedicated fiscal facilities to encourage citizens to pay their debts.
Tax Amnesty: Taxes and Benefits Not to be Missed
The General Directorate of Public Accounting and Recovery has announced the entry into force, since January 2, 2025, of the provisions of Article 74 of the Finance Law related to tax amnesty. This measure provides for the waiver of control penalties, late payment penalties, and prosecution fees for tax debts owed to the State, subject to full payment or a quarterly payment schedule over five years, with the first installment paid before June 30, 2025. It also includes a 50% reduction in penalties related to administrative tax offenses detected before June 20, 2025, under the same payment conditions. Taxpayers concerned are invited to approach the tax authorities to regularize their situation and take advantage of these benefits.
CNSS: Cancellation of Late Payment Penalties on Contributions until March 31, 2025
The Government Presidency announced on December 28, 2024, the modalities of the social amnesty provided for by Decree No. 503 of 2024, allowing for the total or partial cancellation of late payment penalties on social security and indemnification contributions related to work accidents and occupational diseases. This measure, applicable automatically under certain conditions, is in effect until March 31, 2025. It also concerns debtors to the National Social Security Fund.
Property Tax on Built Properties: 2-Year Bonus
The 2025 Finance Law proposes an amnesty that includes taxes imposed on built properties and undeveloped land for the years 2021 and prior, provided that all contributions for 2024 are paid on time. Contributions for 2022 and 2023 can also be scheduled by December 31, 2024, at the latest. Note that businesses are not concerned by the amnesty, which only applies to residential uses.
