Tunisia's Finance Law for 2023 was published in the Official Gazette on 23 December 2022. The main measures of the law are summarized as follows:
- The VAT rate for services supplied by the liberal professions increased to the standard 19% rate (from 13%, and from 7% with respect to aesthetic medicine);
- The Social solidarity contribution (CSS) is fixed at 0.5% for natural persons, 4% for companies falling under the 35% CIT rate, and 3% for other companies, with the minimum CSS increased from T…