Changes for Tunisian Property Owners and Buyers
Donation of Real Estate to Family Members
Do you want to transfer a property to your children or spouse? Until December 31, 2025, the land registration fee was set at 100 dinars. As of January 1, 2026, it has increased to 200 dinars. This doubling applies to all types of transfers: full ownership, bare ownership, and usufruct. The tax regime remains advantageous for family donations, but the cost has increased.
Unregistered Properties
Many properties in Tunisia are not yet registered in the land registry. For transfers and divisions of these properties between parents, children, or spouses, the fee was also 100 dinars. As of January 1, 2026, it has increased to 200 dinars to align with the regime for registered properties.
Late Registration of a Deed
Before 2026, late registration of a deed was costly. The tax authorities reassessed the value of the property by 10% per year and then applied a 3% fee on this increased basis. Example: A property sold for 100,000 TND 5 years ago was reassessed at 150,000 TND. The fee due was then 4,500 TND instead of 3,000 TND. As of 2026, this reassessment has been eliminated. The 3% fee applies directly to the value declared in the deed. Only the minimum legal fixed fee remains due in all cases.
Cash Payments
Since the 2019 Finance Act, administrative services could refuse to register a sales deed if the payment had been made in cash. Revenue offices, public agencies, notaries, and others could block the procedure. This article has been repealed as of January 1, 2026. A property file can no longer be refused for this sole reason. Note: Other laws on cash rationalization remain in effect. This is not a general authorization to pay in cash.
