Environmental Preservation Tax (EPT) Changes in Tunisia
As of January 1, 2026, the rules for the Environmental Preservation Tax (EPT) have changed in Tunisia. Previously, Tunisian manufacturers of plastic bags or fabrics could be taxed twice: once on their raw materials and again on their finished products. In contrast, their foreign competitors only paid tax once at customs. This imbalance has now been corrected.
The 2026 Finance Law makes two key changes:
- It subjects locally produced polyethylene (PE) and polypropylene (PP) bags and fabrics to the EPT, just like imports.
- It exempts manufacturers whose raw materials have already been taxed, ensuring that tax is only paid once.
Exemptions and Conditions
The law provides for several cases of EPT exemption, regardless of the product category:
- Products exported by taxpayers.
- Products whose inputs have already been subject to the EPT (exemption at production - list fixed by decree).
- Products donated to the state, local authorities, public establishments, and associations, up to the amount of the donation.
- Products purchased by community companies recognized for a period of ten years from their creation, based on a tax certificate.
Additionally, non-taxpayers who export EPT-subject products can benefit from a tax suspension regime for their export-related purchases, upon prior request to the competent tax service.
Complete List of Products and Status
The following table lists the products and their corresponding status as of January 1, 2026:
| Product Code | Product Description | Status as of January 1, 2026 |
|---|---|---|
| 25-24 | Asbestos | Taxable |
| 25-29 | Feldspar | Taxable |
| 27-01 | Anthracite | Taxable |
| 27-04 | Coke and semi-coke of coal (excluding electrode manufacturing) | Taxable |
| 27-06 | Mineral tar | Taxable |
| 27-07 | Benzol, xylol, naphthalene, phenols, crude coal tar oils, aromatic solvents | Taxable |
| 27-10 | Petroleum oils and lubricants (numbers 271019711 to 271019999) | Exempt at production |
| 27-13 | Uncalcined petroleum coke | Taxable |
| 27-15 | Bituminous mastics and bitumen mixtures | Taxable |
| 28-04 | Arsenic | Taxable |
| 28-05 | Lithium; mercury | Taxable |
| 28-06 | Chlorosulfuric acid | Taxable |
| 28-11 | Diarsenic trioxide (arsenious anhydride) | Taxable |
| 28-16 | Barium oxides, hydroxides, and peroxides | Taxable |
| 28-19 | Chrome hydroxides and oxides | Taxable |
| 28-20 | Manganese dioxide and other manganese oxides | Taxable |
| 28-21 | Iron oxide-based colorants (≥ 70% Fe₂O₃) | Taxable |
| 28-22 | Cobalt oxides and hydroxides | Taxable |
| 28-24 | Lead oxides | Taxable |
| 28-25 | Lithium oxide/hydroxide; vanadium oxide/hydroxide; mercury oxide/hydroxide | Taxable |
| 28-27 | Mercury chloride and other chlorides | Taxable |
| 28-30 | Cadmium sulfide | Taxable |
| 28-33 | Nickel, barium, cobalt, mercury, and lead sulfates | Taxable |
| 28-37 | Cyanides, oxycyanides (sodium/potassium); ferricyanides and cyanide complexes | Taxable |
| 28-38 | Thiocyanates | Taxable |
| 28-41 | Zinc or lead chromates | Taxable |
| 28-44 | Depleted uranium (²³⁵U), thorium, radioactive elements/isotopes (non-medical purposes) | Taxable |
| 28-45 | Isotopes (excluding 28-44) and compounds (non-medical purposes) | Taxable |
| 29-03 | Halogenated hydrocarbon derivatives | Taxable |
| 29-15 | Propionic acid, salts, and esters | Taxable |
| 29-16 | Acrylic acid, methacrylic acid, benzoic acid, and their salts/esters | Taxable |
| 32-06 | Pigments based on hexacyanoferrates (ferrocyanides/ferricyanides) | Taxable |
| 34-03 | Degreasers and lubricating preparations | Taxable |
| 36-06 | Liquid fuels and liquefied gases in containers ≤ 300 cm³ (lighters/matches) | Taxable |
| 37-01 | Photographically sensitized plates and films, unexposed | Taxable |
| 37-02 | Photographically sensitized film rolls, unexposed | Taxable |
| 37-07 | Chemical preparations for photographic use | Taxable |
| 38-08 | Insecticides | Taxable |
| 38-09 | Sizing and finishing agents for paper and leather industries | Taxable |
| 38-10 | Metal stripping preparations; soldering fluxes | Taxable |
| 38-11 | Antiknock preparations; lubricant additives; oxidation inhibitors; corrosion inhibitors | Taxable |
| 38-17 | Mixed alkylbenzenes and alkylnaphthalenes (excluding 27-07 and 29-02) | Taxable |
| 38-19 | Hydraulic brake fluids and transmission fluids (< 70% petroleum oils) | Exempt at production |
| 38-24 (Ex) | Naphthenic acids, insoluble salts, and esters | Taxable |
| 39-01 | Ethylene polymers, primary forms | Taxable |
| 39-02 | Propylene or other olefin polymers, primary forms | Taxable |
| 39-03 | Styrene polymers, primary forms | Exempt at production |
| 39-04 | Vinyl chloride or other halogenated olefin polymers, primary forms | Exempt at production |
| 39-05 | Vinyl acetate polymers; other vinyl polymers, primary forms | Exempt at production |
| 39-06 | Acrylic polymers, primary forms | Exempt at production |
| 39-07 | Polyacetals, polyethers, epoxy resins; polycarbonates, alkyds, polyesters, primary forms | Exempt at production |
| 39-08 | Polyamides, primary forms | Taxable |
| 39-09 | Aminic, phenolic, and polyurethane resins, primary forms | Exempt at production |
| 39-10 | Silicones, primary forms | Taxable |
| 39-11 | Petroleum resins, coumarone-indene, polyterpenes, polysulfides, polysulfones, primary forms | Taxable |
| 39-12 | Cellulose and chemical derivatives, primary forms | Taxable |
| 39-14 | Ion-exchange resins based on polymers 39-01 to 39-13, primary forms | Taxable |
| 39-17 | Tubes, pipes, hoses, and fittings in plastic materials | Exempt at production |
| 39-18 | Floor, wall, and ceiling coverings in plastic materials | Taxable |
| 39-19 | Adhesive plates, sheets, and films in plastic materials | Taxable |
| 39-20 | Unreinforced polyethylene, polypropylene, and other polymer plates, sheets, and films | Exempt at production |
| 39-21 | Other plastic plates, sheets, and films | Exempt at production |
| 39-22 | Bathtubs, sinks, showers, toilets, and cisterns in plastic materials | Exempt at production |
| 39-23 | Boxes, bags, sachets, cones, bottles, flasks, stoppers, and other plastic packaging items (excluding biodegradable bags based on natural polymers) | Exempt at production |
| 39-24 | Tableware, kitchen utensils, household items, hygiene, and toilet articles in plastic materials | Exempt at production |
| 39-25 | Building equipment in plastic materials | Taxable |
| 39-26 | Miscellaneous plastic items: clothing, accessories, technical parts, ornaments, medical pouches, pacifiers, shoe forms, office supplies, etc. | Exempt at production (certain sub-positions) |
| 40-11 | New rubber tires | Exempt at production |
| 40-12 | Reused or retreaded tires; solid tires; tire treads in rubber | Taxable |
| 44-10 | Particleboard, OSB, and similar boards | Exempt at production |
| 44-11 | Fiberboard | Exempt at production |
| 54-01 (Ex) | Synthetic filament yarns (not prepared for retail sale) | Exempt at production |
| 54-07 | Fabrics obtained from strips or similar forms in polyethylene or polypropylene (width < 3 m and ≥ 3 m); other similar synthetic fabrics | New 2026 - exempt |
| 56-07 (Ex) | Twisted polyethylene or polypropylene ropes (diameter ≤ 44 mm) | Exempt at production |
| 63-05 | Flexible packaging for bulk and packaging bags, knitted or woven, in polyethylene or polypropylene strips; other flexible packaging in synthetic textiles | New 2026 - exempt |
| 73-21 | Gas, liquid fuel, or solid fuel stoves and ovens (cast iron/steel) | Exempt at production |
| 76-06 | Aluminum or aluminum alloy composite panels (square/rectangular shapes) | Exempt at production |
| 84-07 | Spark-ignition internal combustion engines, all cylinder capacities | Taxable |
| 84-08 | Diesel or semi-diesel engines, all cylinder capacities | Taxable |
| 84-18 | Household refrigerators | Exempt at production |
| 84-19 | Non-electric water heaters (gas or other fuels) for domestic and professional use | Taxable |
| 84-21 (Ex 84.21.23) | Oil filter apparatus for internal combustion engines | Taxable |
| 84-22 | Household dishwashers | Taxable |
| 84-43 | Digital copiers, inkjet and laser printers, and multifunction fax machines | Taxable |
| 84-50 | Automatic and non-automatic household washing machines (various capacities) | Exempt at production (non-automatic) |
| 85-06 | Electric batteries (excluding parts number 850690) | Taxable |
| 85-07 | Electric accumulators, including separators (excluding parts number 850790) | Taxable |
| 85-11 | Electrical ignition and starting equipment for internal combustion engines | Taxable |
| 85-16 | Electric water heaters, radiators, hair dryers, irons, microwaves, ovens, and cooking plates | Taxable |
| 85-17 | Telephone apparatus, including mobile phones; other transmission apparatus | Taxable |
| 85-28 | Cathode-ray tubes and other monitors; color and monochrome televisions | Taxable |
| 87-08 (Ex) | Gearboxes and parts for vehicles 87.01-87.05 | Taxable |
| 90-18 (Ex) | Plastic syringes for single use (< 50 ml and ≥ 50 ml) | Exempt at production |
| 90-19 (Ex) | Bathtubs/showers with hydraulic massage systems (jacuzzis) | Taxable |
| 94-03 | Plastic furniture | Exempt at production |
