Exemption from 10-Dinar Tax for Tunisian Public Administrations
As of January 1, 2026, Tunisian public administrations are no longer required to pay a 10-dinar tax. This tax was previously due for each request for an injunction, payment order, or judicial appeal. The 2026 Finance Law, in its article 43, introduced this change.
Background
The tax was created by the 2024 Finance Law, as stated in Note 12, and was intended to fund the development of the judicial system. However, no exceptions were provided, resulting in even customs, economic control, and state services having to pay the tax.
Who is Exempt?
All state services are now exempt from paying the 10-dinar tax.
Who Continues to Pay?
Public enterprises subject to the Commercial Code remain liable for the tax. The rule is clear: if an entity is not governed by the Public Accounting Code, it still pays the 10 dinars. This means that only public administrations are exempt, while other entities, including public enterprises, will continue to pay the tax.
