Fiscal Privilege Regime (FCR) for Tunisians Abroad: Significant Changes and Relaxations
The Fiscal Privilege Regime (FCR), designed for Tunisians residing abroad, has been revised by the 2024 Finance Law, introducing significant changes and notable relaxations. These measures aim to encourage Tunisians to return to their home country while offering substantial economic benefits.
According to Anis Ben Said, a taxation expert, the new legislation now allows Tunisians residing abroad to import a vehicle every 10 years, compared to only once previously upon their definitive return to Tunisia. This change offers greater flexibility and regular access to new or used vehicles.
Furthermore, the FCR regime provides for total or partial exemption from duties and taxes on the importation or acquisition of vehicles, including tourist cars, utility vehicles, and motorcycles, under certain conditions.
The administrative procedures for benefiting from the FCR have been simplified, including the deadlines and complexity of the applications. To be eligible for these benefits, the beneficiary must justify a residence abroad for a determined period and import the vehicle as part of a definitive return to Tunisia.
The concerned vehicles must fall within the specified categories, including tourist cars, utility vehicles, and motorcycles, subject to certain tonnage restrictions.
