Introduction  

The Tunisian fiscal system is composed of a multitude of impositions that can be regrouped in seven classes :

• Customs duties and equivalent effect taxes.

• The indirect taxes.

• The direct taxes.

• Registration and stamp fees.

• Parafiscal taxes.

• The local taxes.

• The various other impositions.

On the whole, the fiscal system includes more than forty impositions, the main included, but this number is not exhaustive :

Customs duties and equivalent effect taxes :

• Customs duties.

• Tax on the customs services.

• Compensatory complementary duty.

Indirect taxes :

• The VAT.

• Consumption fee.

• Fiscal capsule on wines in bottle.

• Guarantee fee.

Direct taxes :

• Income tax.

• Corporate tax.

• Tax on the real estate capital gain.

• Taxes on the oil profits.

Registration and stamp fees :

• Registration fee.

• The stamp fee.

• The property conservation fee.

• Complementary duty for defect of origin of 3%.

• Unique tax on insurance.

Parafiscal taxes :

• The professional tax.

• The tax on the food canned foods.

• The agricultural competitiveness tax.

• The tax on the statistics on cereals

• Professional formation tax. (TFP)

• Fund of lodging promotion for salaried employee. (FODEC)

Local taxes :

• The tax on establishments having a professional and commercial character.

• The hotel tax.

• The tax of dwelling.

• The tax on structured buildings.

• The tax on the non-built lands.

• The tax on spectacles.

• The daily tax on the administrative authorizations.

• Royalty for temporary occupation of the public way.

• Licenses fee on debits of drinks.

• The municipal overtax.

Other various impositions :

• The tax of circulation.

• The unique tax of compensation of the road transport.

• The yearly tax on vehicles of motor-driven tourism to heavy oil.

• The tax of the vehicle registration.

• The tax on contracts with foreign artists.

• The tax to the profit of the national fund of improvement of the habitat.

• The tax of the construction license.

• The fund of civil protection and road security.

• Progressive taking on the gross earnings of coins machines.