Tunisia – 2023 Finance bill :Establishment of a tax on real estate assets

The 2023 finance law has set a tax on real estate assets. According to the provisions of this law, a citizen is mandated to pay at the start of each fiscal year, for any property he owns, as well as his children at his expense, whose value surpasses 3 million DT, a tax on This heritage.

This tax is applicable to anyone living in Tunisia or abroad, and whether real estate is in Tunisia or abroad.

Main houses are exempt from this tax.

The tax was set up to 0.5% of the value of the property.