Tunisia Proposes New Legal Framework for Freelancers Working with Foreign Clients
On August 10, 2026, eleven members of the Assembly of People’s Representatives submitted Bill 36/2026, a landmark proposal aimed at defining the legal status of Tunisian freelancers collaborating with international clients.
The legislation specifically targets remote digital services—including translation, consulting, graphic design, digital marketing, and software development—sectors that have historically operated without a dedicated regulatory framework.
Concerns Over the Trade-Offs
The most widely discussed provision of the bill is the official authorization of international electronic payment gateways, with PayPal taking center stage. While this development promises to streamline cross-border transactions, it comes with a notable catch: a 15% levy on income generated under this new status.
Lawmakers and industry experts stress that the exact tax base and its interaction with existing social and fiscal contributions must be clearly defined. Without precise guidelines, the scheme’s attractiveness could quickly erode.
By officially registering, freelancers would gain the ability to:
- Legitimize and declare their income
- Secure easier access to bank financing and credit
- Formalize contractual agreements with foreign clients
However, critics are already calling for transparency regarding social security coverage and the accounting obligations tied to the new status, warning that unclear compliance requirements could burden independent professionals.
An Entrepreneurial Potential to Be Realized
If enacted, this reform has the potential to fundamentally restructure Tunisia’s digital economy, which currently supports thousands of independent remote workers. A transparent legal framework, paired with seamless access to international payment systems, would provide freelancers with a stable foundation to scale their operations—potentially evolving into sustainable, registered businesses.
Ultimately, the success of Bill 36/2026 will hinge on striking the right balance between the 15% revenue levy and the tangible benefits offered. If calibrated correctly, the legislation could unlock significant entrepreneurial growth and position Tunisia as a more competitive hub for digital freelancers in North Africa.
