Tunisia

Revision of corporate income tax (CIT) rates

The Finance Law for 2025 revises the CIT rates as follows:

See ‘CIT rates‘ in the Taxes on corporate income section for the complete list.

Establishment of a conjunctural contribution for the state budget for fiscal year (FY) 2025

The Finance Law 2025 has instituted a conjunctural contribution for the state budget. This contribution is set at a rate of 2% of the FY24 taxable income to be declared in 2025. It applies to companies having an annual turnover equal to or exceeding 20 million Tunisian dinars (TND), excluding value-added tax (VAT), in 2023 and that were subject to CIT at the rate of 15% in 2023.

Non-compliance with mandatory electronic invoicing

The Finance Law for 2025 provides penalties for non-compliance with electronic invoicing, effective as of 1 July 2025.

Electronic invoicing is mandatory for companies subject to VAT that are governed by the Directorate of Large Enterprises (DGE) for transactions with the state, local authorities, public institutions, and public enterprises, as well as for the sale of medicines and hydrocarbons between professionals, except for retail traders.

Penalties are detailed as follows:

• A fine ranging from TND 100 to TND 500 per invoice for any person issuing paper invoices for transactions that are mandatory for electronic invoicing without the total amount of the fine for all invoices exceeding TND 50,000.
• A fine of 20% of the value of goods transported for any person who transports goods not accompanied by invoices, or copies of electronic invoice, with a minimum fine of TND 500.

Also, a fine ranging from TND 250 to TND 10,000 is already provided by the tax rights and procedures code for any person who issues invoices or fee notes without complying with the mandatory information provided by the VAT Code.