Tunisia VAT / Sales Tax

Detailed vat / sales tax rates and rules for Tunisia in 2026.

VAT / Sales TaxTND

VAT is levied at 19% with reduced rates of 13% and 7%. Essential goods including basic food, pharmaceuticals, and education are subject to reduced rates or exempt. Exports are zero-rated. Registration is mandatory for businesses exceeding the threshold.

Standard Rate

19%

Registration Threshold

TND 100,000 annual turnover

Reduced Rates

13% — Hotels, tourism services, certain professional services7% — Basic food items, pharmaceutical products, IT equipment

How Tunisia VAT / Sales Tax compares

Tunisia’s standard VAT / sales tax rate of 19% is the 44th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.