Exemption from Stamp Duty in Tunisia: A Fiscal Advantage for Public Entities and Exporters
In Tunisia, certain companies benefit from an exemption from stamp duty, a fiscal advantage that primarily concerns public entities. Among these, the State, local authorities, and administrative institutions are the main beneficiaries of this measure. These organizations, by their nature and public service missions, are not subject to this tax.
For instance, central state administrations, such as the Ministry of Finance or the Ministry of the Interior, are exempt from stamp duty for their administrative transactions. Similarly, local authorities like the municipalities of Tunis, Sfax, or Sousse, which provide services to citizens in their respective regions, are not concerned by this tax. Finally, administrative institutions, such as the National Institute of Statistics (INS) or public universities like the University of Carthage, are also exempt from this duty due to their role in serving the community.
Furthermore, invoices intended for export also benefit from this exemption. This provision aims to support the export sector, which represents a significant part of the Tunisian economy. By exempting export transactions from stamp duty, the objective is to encourage the competitiveness of Tunisian companies abroad.
Thus, the exemption from stamp duty for these entities and in the context of exports helps to alleviate fiscal burdens, thereby facilitating administrative procedures and boosting international trade.
