Rule change · 1 January 2026

The Finance Law for 2026 (Law 2025-17, article 88) replaced the earlier wealth tax with a yearly tax on net wealth: 0.5% between TND 3 million and TND 5 million and 1% above TND 5 million, covering property in Tunisia and, for tax residents, property abroad

The Finance Law for 2026 (Law 2025-17, article 88) replaced the earlier wealth tax with a yearly tax on net wealth: 0.5% between TND 3 million and TND 5 million and 1% above TND 5 million, covering property in Tunisia and, for tax residents, property abroad. The main home and bank deposits are excluded.