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Section 6 : Local taxes
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1. The taxation of dwelling buildings
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2. The tax on non-built lands
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3. The riparian owner contribution to certain expenses
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4. The tax on establishments to industrial, commercial or
professional character (TCL)
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5. The hotel tax
Section
6 : Local taxes
The local taxes comprise the
taxation of dwelling buildings, the taxation of lands to build, the
contribution of residents to certain expenses, the tax on enterprises to
industrial, commercial or professional character said (TCL), the hotel
tax, the tax on spectacles, as well as various other fees and royalties.
Structured buildings situated
in zones related to local collectivities are submitted to a yearly tax
named tax on structured buildings. This tax is calculated according to
the covered surface and the number of public services given back
according to a tariff fixed by triennial decree.
Except the legal exonerations,
it is owed on non-built lands situated in zones related to local
collectivities a yearly tax named «the tax on non-built lands ».
The tax on non-built lands is
calculated to the rate of 0,3% on the real venal value of lands.
To defect of venal value, the
tax on non-built lands is due by meter square according to a progressive
tariff by urban zone fixed by triennial decree.
When works are declared, by
decree, of public utility, it is perceived a riparian owner contribution
to expenses of works of first establishment and big repairs achieved by
local collectivities relative to ways, sidewalks and conducts of liquid
matter evacuation, as well as to the works of planning of the
residential districts and the industrial or tourist zones.
Are submitted to the tax on
establishments to industrial, commercial or professional character to
the profit of local collectivities:
(1) Natural
persons submissive to the natural person income tax to the title of the
category of the industrial and commercial profits or the category of
profits of non-commercial professions;
(2) The legal entities
submissive to the corporate tax;
(3) Associations in
involvement and people societies exercising an activity belonging to the
category of the industrial and commercial profits or the category of
profits of non-commercial professions.
(4) The TCL is also
due by people entering in the imposition field even in the case where
they are exonerated of the income tax or the corporate tax according to
arrangements governing the fiscal advantages or according to the common
right, other than fully exporter enterprises.
However, are exonerated of
the TCL :
(1) The natural
persons and legal entities that are neither established nor resident in
Tunisia that perceive remunerations in counterpart of services given
back in Tunisia (royalties) and aimed to the paragraph 6 of the article
3 of the code of the IRPP and the IS.
(2) The natural
persons and legal entities that are neither established nor resident in
Tunisia that achieve in Tunisia temporary operations of
installation or related operations of surveillance.
(3) The legal entities
situated out of the field of application of the corporate tax as unions
of building co-owners.
In common right regime, the
TCL is owed to the rate of 0,2% on the local raw turnover.
a) Minimum of the tax
The TCL liquidated according
to rules of base and rate of common right can not be lower than a yearly
amount by enterprise which is equal to the tax on the structured
buildings calculated on the basis of the reference tax by built meter
square and of the surface of buildings affected to the exercise of the
activity.
b) Maximum of the tax
The TCL liquidated according
to the common right rate can not exceed a yearly maximum amount of
50.000 D by enterprise.
c) Combination of the
minimum and the maximum of the tax
In the case where the minimum
of the tax calculated according to the covered surface and the number of
services provided by the local collectivity exceeds the maximum of the
tax, it is this minimum that is owed.
Nevertheless, we count a
multitude of special regimes of TCL :
(1) Regime of
submissive companies and people to the minimum of tax of overdrawn
companies.
(2) Regime of
submissive people to the regime of the tax forfeit.
(3) Regime of
enterprises to reduced profit margin.
(4) Agricultural
society regime.
(5) Regime of fully
exporter societies.
(6) Regime of banks
essentially working with the non-residents.
(7) Regime of the
inactive enterprises.
Thus, enterprises that
achieve a fiscal deficit justified by an accounting hold in accordance
with the current legislation, the TCL owed to the title of the year that
follows the one of the realization of the deficit is liquidated on the
basis of 25% of the minimum of the due IR and IS according to the
special regime.
The minimum of tax or special
regime is fixed to :
- 0,5% of the raw amount of
the yearly turnover (local + export) or of the yearly raw returns for
the commercial and non-commercial activities with a maximum of 1.000 D
for the natural persons.
- 0,5% of the yearly raw
turnover with a maximum of 1.000 D for the submissive enterprises to the
IS to the rate of 10% and 2.000 D for the submissive enterprises to the
IS to the rate of 35%.
For the overdrawn people
societies, the base of the TCL is constituted by a minimum of
theoretical tax calculated to the rate of 0,5% of the yearly turnover
without passing 1.000 D when partners are constituted of natural persons
and a theoretical tax of 2.000 D when partners are legal entities
submissive to the IS.
When the TCL due on the
basis of 25% of the special regime of tax is lower than the tax on
structured buildings, the minimum of TCL is constituted by the tax on
structured buildings.
Concerning agricultural
activities, they are submitted to the TCL only when they are exercised
in the context of a capital society.
For the agricultural
societies, the TCL is not due on the basis of the turnover. It is
constituted by the tax on structured buildings calculated by taking
account of the covered surface and the number of provided services to
the title of each local sheltering the administrative services of the
enterprise situated inside the perimeter of the local collectivity.
Finally, fully exporter
societies are indebted of the tax on structured buildings.
The hotel tax is due by
tourist establishment operators.
Thus, the tourist
establishments are submitted to a hotel so-called tax to the rate of 2%.
This tax is calculated on the
turnover all tax included.
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