Tunisian Citizens Living Abroad No Longer Need to Submit Tax Receipts for Certain Administrative Services
The General Directorate of Tax Studies and Legislation (DGELF) of the Ministry of Finance has officially announced a new measure that exempts Tunisian individuals residing abroad from presenting tax receipts when they apply for a range of administrative services in Tunisia.
What the exemption covers
| Service | Requirement removed |
|---|---|
| Issuance of building permits | No longer need to provide a copy of the latest income‑tax receipt |
| Registration of any type of vehicle | Same exemption |
| Registration of real‑estate rental contracts | Same exemption |
| Transfer of property deeds | Same exemption |
| Operations related to business assets (fonds de commerce) | Same exemption |
In practice, non‑resident Tunisians no longer have to submit:
- a copy of the receipt for their most recent income‑tax return, or
- proof of filing tax returns for the past three years,
when they request any of the services listed above.
How to prove non‑resident status
To benefit from the exemption, the applicant must prove that they are a non‑resident. The 2026 General Note No. 3 specifies the accepted documents:
- Copy of passport together with a foreign residence permit (carte de séjour).
- Consular card issued by a Tunisian consulate.
- Border‑movement record showing an absence from Tunisia for at least 183 days in the reference year.
- Tax residence certificate for the previous year.
Important caveats
- The simplification does not waive tax obligations. The tax administration retains the right to carry out post‑factum checks if there are indications of taxable activity or income in Tunisia. In such cases, the burden of proof lies with the administration.
- The measure applies exclusively to natural persons (individuals) who are Tunisian citizens and non‑residents.
- It does not extend to legal entities (companies) nor to individuals subject to the “declaration of existence” required by Article 56 of the Income Tax Code.
These provisions are derived from Article 52 of the 2026 Finance Law.
For Tunisian expatriates, this change streamlines access to essential services while maintaining fiscal oversight.
