Tunisia's Finance Law for 2022 was published in the Official Gazette on 28 December 2021. The main points of the law are summarized as follows:
- Corporate tax, personal income tax, and VAT rates are unchanged;
- Elective tax-free revaluation of immovable assets, subject to the condition that the gain resulting from the revaluation is booked to a reserve that cannot be distributed for at least 10 years;
- 50% additional deduction for R&D expenditure if contracted with public universities or re…