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Tax Year

The tax year in Tunisia is the calendar year, 1 January to 31 December. Alternative tax years are allowed.

Tax Return Filing

Companies established in Tunisia are required to file monthly tax returns within 28 days of the following month. Effective 1 January 2024, taxpayers subject to mandatory electronic filing as well as those opting for electronic filing are required to file returns within 20 days of the following month.

Annual tax returns are required to be filed by the 25 March following the close of the previous tax year if using the calendar year, or within 2 months and 25 days of the close of an alternate tax year. For companies that are subject to audit, the deadline for filing the tax returns is 25 June following the close of the previous year.

Tax Payments

Companies in Tunisia are required to make three provisional tax payments, each by the 28th day of the 6th, 9th, and 12th months following the end of the tax year. The amount due for each payment is 30% of the tax liability of the previous year.

The final payment is due with the tax return.

COVID-19 Emergency Measures

Tunisia has provided new payment terms for outstanding tax debts incurred for 2019 and 2020 of taxpayers heavily impacted by the COVID-19 pandemic. Outstanding tax debts may be paid in quarterly instalments over a period of up to 7 years, with the allowed number of instalments based on the outstanding tax debt amount as follows:

Up to TND 5,000 - 4 quarterly instalments;
TND 5,001 to 15,000 - 8 quarterly instalments;
TND 15,001 to 100,000 - 20 quarterly instalments; and
Over TND 100,000 - 28 quarterly instalments.

Taxpayers are required to submit requests for instalment relief by 30 June 2021, with the first instalment due latest by 31 December 2021.

An enterprise is deemed to be heavily impacted by the COVID-19 pandemic if it has experienced a reduction in turnover due to COVID-19 as compared to the previous year, as follows:

A reduction of at least 25% in March 2020 as compared to March 2019;
A reduction of at least 40% in April 2020 as compared to April 2019; or
If an enterprise was established in March or April 2019, the reduction percentages above as compared to the average turnover in the previous months.

In addition to the turnover reduction test, the enterprises must meet a number of other conditions for the relief to apply, including:

The enterprise must not have ceased activity before the end of February 2020;
The enterprise must not be subject to the judiciary settlement law on collective insolvency proceedings;
The enterprise must retain all employees as on 18 April 2020 and also retain all employees under a fixed-term contract for the full term; and
The enterprise must be compliant with all tax return obligations up to the end of February 2020.

Further, enterprises engaged in tourism and craft businesses and negatively affected by the pandemic may file their tax return for 2020 and may make the annual payment by May 2022. Also, such enterprises are exempted from making the third instalment for 2020 and the three instalments for 2021.

Availability of E-Filing

E-filing is available and mandatory for companies with annual revenue exceeding TND 750,000 (effective from 1 November 2018, previously TND 1 million).

Website (in French) www.impots.finances.gov.tn

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