- Issuance of General Memorandum No. 7 of 2025: The Tunisian tax authority has released a memorandum detailing VAT changes introduced by the Finance Law for 2025, focusing on adjustments to VAT rates for real estate and electricity.
- New VAT Rates for Real Estate: The previous 13% VAT rate for real estate constructed by developers exclusively for housing has been revised to a tiered structure: a 7% VAT for properties priced at or below TND 400,000, and a 19% VAT for those exceeding TND 400,000.
- Reduction in VAT on Electricity: The VAT rate on electricity for domestic consumption has been lowered from 13% to 7% for lower- and middle-income households consuming up to 300 kWh per month, with both changes effective from January 2025.
Source: orbitax.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.
