Tunisia VAT rate
Taxe sur la valeur ajoutée — taux général, first paragraph of Article 7 of the Code de la TVA (promulgated by loi n° 88-61 du 2 juin 1988), as last amended by the loi de finances pour l'année 2018.
| Current value | 19 percent |
|---|---|
| In force from | 2018-01-01 |
| Official source | Loi n° 2017-66 du 18 décembre 2017, portant loi de finances pour l'année 2018, Art. 43 §1 : « Est remplacé le taux de 18% prévu au premier paragraphe de l'article 7 du code de la taxe sur la valeur ajoutée par le taux de 19% » — JORT n° 101 du 19 décembre 2017 (traduction française pour information), p. 4274 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Three-rate structure, all raised by one point with effect from 1 January 2018 by Art. 43 of the LF2018: STANDARD 19% (art. 7 first paragraph, ex-18%); REDUCED 13% (ex-12%) — petroleum products of tariff headings 27-10/27-11, low-voltage domestic electricity and electricity for agricultural irrigation pumping, and the regulated professions listed at art. 7 §3 (architects, ingénieurs-conseils, draughtsmen, géomètres and topographes, lawyers, notaries, huissiers-notaires, interpreters, tax advisers, bookkeepers and experts/consultants of any specialisation); REDUCED 7% (ex-6%) — goods and services in Tableau « B » annexed to the Code (art. 7 §1), which covers e.g. transport, tourism and a long list of equipment and inputs. Art. 43 §2 and §3 replaced 6% by 7% and 12% by 13% « là où il est prévu aux textes législatifs et réglementaires en vigueur », so the reduced rates move as a block. Exports and a long Tableau « A » list are exonérées. NOT CHANGED since: the loi de finances 2026 (loi n° 2025-17 du 12 décembre 2025) contains no amendment to art. 7 — it only adds suspensions/exonerations (pharmaceutical and medical inputs, olive-oil packaging inputs, CNSS clinics) and grants the 7% rate to lithium-battery inputs and EV charging points (art. 46 and art. 47 §4, the latter until 31 Dec 2028); the loi de finances 2025 likewise left art. 7 untouched and refers to « 19% le taux de la taxe sur la valeur ajoutée » for milk-powder imports. ACCESS: the Ministère des Finances publishes a Recueil du Code de la TVA at https://www.finances.gov.tn/sites/default/files/CODE%20TVA%202017%20FR.pdf but it is the edition « mise à jour au 1er avril 2017 » and therefore still prints 18%/12%/6% — do not point a watcher at it for the rate. The DGI portal (impots.finances.gov.tn) returns « The provided host name is not valid for this server », and the fiscal documentation portal doc-fiscale.finances.gov.tn times out; the official gazette site iort.gov.tn refuses connections. The cited URL is the Imprimerie Officielle's own digitally-signed JORT PDF (signature « IMPRIMERIE OFFICIELL DE LA REPUB TUNISIEN ») served through the jort.tn mirror, which is the only reachable route to the gazette from outside Tunisia.
Get it programmatically
curl https://afriref.dev/v1/tn/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/tn/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tn/vatOther Tunisia series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates