Revision of Tax Incentives for Tunisians Residing Abroad
The 2026 Finance Law revises the tax incentive regime for Tunisians residing abroad for the importation or acquisition of equipment intended for the realization, extension, or participation in projects in Tunisia.
Introduction of New Provisions
The 2026 Finance Law introduces a revision of the tax incentives granted to Tunisians residing abroad for the realization of projects, their extension, or participation in projects in Tunisia. This measure is provided for in Article 83 of the 2026 Finance Law, published in the Official Journal of the Republic of Tunisia. It repeals the provisions of Article 33 of Law No. 101 of 1974 of December 25, 1974, relating to the Finance Law for the year 1975, as amended by subsequent texts, and replaces them with a new Article 33.
New Tax Incentive Regime
According to the new provisions, Tunisians residing abroad benefit from a tax incentive when importing or acquiring on the local market the equipment and materials necessary for the realization of projects, their extension, or participation in projects, in accordance with the legislation in force regarding investment promotion. This incentive also concerns a single van falling under tariff heading 8704. The beneficiaries enjoy an exemption from the duties and taxes payable on importation, with suspension of value-added tax and, if applicable, consumption tax and taxes applied to turnover when acquiring equipment and materials on the local market. For the van, the regime provides for the payment of 10% of the amount of duties and taxes payable.
Conditions and Limitations
The tax incentives for equipment and materials are granted only once every five years, with the exception of the van. The text excludes from the regime trucks and motorized equipment falling under tariff headings 8701 to 8705 whose age exceeds five years at the time of importation, calculated from the first date of circulation. An exception is provided for agricultural tractors falling under tariff heading 8701, whose age must not exceed ten years.
Transitional Provisions
The provisions of the old Article 33 of the 1974 Law remain applicable until the conditions and procedures for applying the new regime are fixed by decree.
