Tunisian Parliament Approves Tax Amnesty to Facilitate Debt Settlement
The Tunisian Parliament approved an additional article in the 2026 Finance Bill on December 2, introducing a tax amnesty aimed at facilitating the settlement of accumulated tax debts. This measure seeks to alleviate the burden on taxpayers and encourage voluntary payment of debts owed to the state.
Key Provisions of the Tax Amnesty
- Total Cancellation of Late Payment and Audit Penalties
Penalties are waived for the following tax debts, provided that the taxpayer pays the full amount or subscribes to a payment schedule and makes the first installment before December 30, 2026:
- Tax debts accounted for before January 1, 2024.
- Tax debts regularized before January 1, 2026, as part of a tax audit that resulted in a settlement agreement before June 30, 2025, or a taxation decision notified before that date.
- Tax debts related to tax disputes settled before June 30, 2025.
- 50% Reduction in Administrative Penalties A 50% reduction is granted on administrative penalties recorded before June 30, 2025, if the taxpayer pays the due amounts in one installment or according to a payment schedule with the first payment made before October 31, 2026.
- Flexible but Strict Payment Schedule
- The maximum duration of payment schedules is set at five years.
- The Ministry of Finance will determine the number of quarterly installments and deadlines based on the taxpayer's profile.
- In case of a justified request from the taxpayer, an exceptional extension may be granted, not exceeding the five-year limit.
- Failure to pay an installment will result in the immediate resumption of legal proceedings and the application of a late payment penalty for each unpaid month or fraction of a month.
- Loss of Amnesty Benefit The taxpayer will permanently lose the benefit of the amnesty if they fail to pay the full amount of the last installment within 120 days of its due date. The remaining debts will become payable again with their initial penalties.
- Cancellation of Penalties for Certain Tax Declarations
Penalties provided for in articles 81, 82, and 85 of the Tax Code are waived for:
- Tax declarations, including registration declarations, that were due before October 20, 2025, and were filed between January 1, 2026, and October 31, 2026.
- Corrected declarations, omitted declarations, and those filed after intervention by tax authorities or after notification of a tax audit, provided that the principal tax amount is paid at the time of filing or registration.
This tax amnesty aims to encourage taxpayers to settle their debts and reduce the burden on the economy. By providing a flexible payment schedule and waiving penalties, the government hopes to stimulate economic growth and increase tax revenue.
