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2025 Tunisia Finance Law: Key VAT Changes and Simplifications

  • Tunisia introduces Finance Law for 2025 with changes in indirect taxation
  • VAT rate on low-voltage electricity for domestic use reduced from 13% to 7% for consumers with monthly usage under 300 kWh
  • Community enterprises receive suspension of VAT and other taxes to support their growth
  • Pharmaceutical industries benefit from suspension of VAT regime to potentially lower medication costs
  • Coffee and tea receive tax relief to reduce financial burden on consumers
  • Industrial enterprises get reduced VAT rate of 7% on buses for employee transport
  • Crowdfunded project loans exempt from VAT to encourage innovative financing
  • VAT reduced on certain agricultural products to boost processing sector
  • Real estate developers see revised VAT structure on residential buildings to help housing market

Source: vatcalc.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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