Tunisia has published Decree-Law No 30 for 2020, which includes additional tax measures in response to COVID-19 and generally entered into force on 10 June 2020. Some of the main measures include:
- a temporary 2% contribution is introduced on taxable profits of banks and financial institutions and insurance and reinsurance companies, which is not tax-deductible and applies for tax years 2020 and 2021 (minimum contribution of TND 5,000);
- a 35% final withholding tax is introduced on gross inter…