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Tunisia V.A.T. and Other Taxes













V.A.T in Tunsian / Tunisian VAT
(Article by Slim GARGOURI, gargouri_slim@yahoo.fr)


The standard rate of Tunisian VAT is 18%.

Reduced rates are applicable for some activites:
  • The rate of 12% is applicable for example to the transport of goods excluding agricultural and fish products, services rendered to hotels, services rendered by lawyers, tax counsels and other experts etc.
  • The rate of 6% is applicable for example to activities carried out by doctors, analytical laboratories, articles for pharmaceutical products etc.
Supplies of certain goods and services are exempt from VAT (school education, aircraft transport services, maritime transport etc…..


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