Law No. 17 of 2025: Tax Benefits for Vehicle Purchases in Tunisia
The Law No. 17 of 2025, dated December 12, 2025, related to the Finance Law for the year 2026, has been published in the Official Journal of the Tunisian Republic (JORT) No. 148, after its promulgation by the President of the Republic, Kaïs Saïed.
Article 55: Tax Benefits for Families
According to Article 55 of the Finance Law, a tax benefit is granted once for the importation or acquisition on the local market of a new or used vehicle, for the benefit of resident Tunisian families.
Conditions for Tax Benefits
The following conditions must be met to benefit from the tax advantage:
- The vehicle's age at the time of acquisition must not exceed eight years.
- The individual's net income must not exceed 10 times the Guaranteed Minimum Wage (SMIG), and for couples, 14 times the SMIG.
- The vehicle must not be sold or transferred within a period of 5 years, and this non-transfer condition will be included on the vehicle registration document.
- It is not possible to accumulate two tax benefits for vehicle purchases.
Tax Rates and Exemptions
The Consumption Tax (Maloum 'Ala Al Istihlek) on imported vehicles is set as follows:
- 10% for diesel thermal engines with a displacement not exceeding 1900 cm3.
- 10% for thermal engines with a displacement not exceeding 1600 cm3.
- Electric and hybrid vehicles are exempt from the Consumption Tax, as well as vehicles manufactured and assembled locally.
Implementation and Monitoring
The Ministry of Finance, the Ministry of Trade, the Central Bank of Tunisia, and other concerned ministries are responsible for implementing the provisions of this article within six months of its entry into force. The mechanisms for donations from Tunisians living abroad, the use of tourist allowances, and the authorization to purchase foreign currency for this purpose will be adopted.
