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Bill or law · Tunisia

Loi n. 2025-17 du 12 décembre 2025 portant loi de finances pour 2026, article 88 (impôt sur la fortune)

In force

Annual tax on the immovable and movable property of individuals: 0.5% on net wealth of 3 to 5 million dinars and 1% above, with the main residence, professional assets, cars up to 12 CV and deposits in banks and the post office exempt.

Overview

The 2026 finance bill (project 2025/114, tabled by the Presidency of the Republic) put an annual wealth tax in its article 50. It replaced the 2023 tax on real estate worth 3 million dinars or more with a tax on the immovable and movable property of individuals, including that of minor children in their care: 0.5% on property worth 3 to 5 million dinars and 1% above 5 million, charged on 1 January on the value after debts tied to the assets. The main residence and its furniture, professional property and goodwill in use, cars of up to 12 CV and money deposited in banks, financial institutions or the post office are exempt. Residents are taxed on property in Tunisia and abroad, non-residents on property in Tunisia.

The Finance Minister presented the article to the finance committee of the Assemblée des représentants du peuple on 11 November 2025. At the joint sitting of 21 November the committee of the Conseil national des régions et des districts accepted it with two amendments, while the ARP committee did not; the ARP committee dropped it with 10 votes against and 3 for. The plenary rejected it on 1 December (30 for, 14 abstentions, 69 against). The minister re-tabled a revised article under article 112 of the standing orders and the ARP adopted it on 4 December 2025 with 72 for, 14 against and 16 abstentions, before passing the whole law 89 to 23 with 12 abstentions.

The tax is article 88 of Law 2025-17 of 12 December 2025. The tax administration explained it in general note 13 of 2026, and the first returns were due by 30 June 2026.

Written from the records and links on this page.

On the record 11

Statements, votes and sponsorships in the register whose source is this bill or one of its documents: 4 votes, 4 statements, 1 sponsorship, 1 motion, 1 interview.

Official documents 5

From the records tracker for Tunisia: the bill, its debates, votes and committee reports, and whether each has been read in full.

People in the register 5

Sponsors and signatories who are on a register, each with the statement they rest on.