Tax on built property

Definition
Built properties located within the municipal area are subject to an annual tax called the “tax on built property”.
Payment date
From 1 January of each year.

Who must pay

  • The owner
  • The beneficiary / user
  • If neither applies: the holder or occupant of the property

Basis and rate

The tax is assessed based on 2% of the reference price per square meter, multiplied by the covered area.

Order No. 1185 dated 14-05-2007 sets the minimum and maximum reference price per built square meter by category as follows:

Category Covered area Reference price (TND/m²)
Category 1 Includes properties with covered area up to 100 m². 100 to 162
Category 2 Covered area above 100 m² and up to 200 m². 163 to 216
Category 3 Covered area above 200 m² and up to 400 m². 217 to 270
Category 4 Property above 500 m² intended for industrial activity. 271 to 324

Rate based on services

The rate varies depending on the level of municipal services (cleaning, street lighting, sidewalks, road paving, wastewater and rainwater drainage, etc.).

Services received Rate
One or two services 8%
Three or four services 10%
More than four services 12%
More than four services plus other services 14%

Tax on unbuilt land

Definition
Unbuilt lands located within the municipal area are subject to an annual tax called the “tax on unbuilt land”.
Payment date
From 1 January of each year.

Who must pay

  • The owner
  • The beneficiary / user
  • If neither applies: the holder or occupant of the land

Basis and rate

The tax is assessed at 0.3% of the real commercial value of the land.

If the commercial value is not available, a progressive per-square-meter fee is applied according to urban density, set every three years under Order No. 1186 dated 14-05-2007.

Zone Reference price (TND/m²)
High urban density 0.385
Medium urban density 0.115
Low urban density 0.040

Tax on industrial, commercial, or professional establishments

Scope

  • Individuals subject to income tax on industrial and commercial profits and non-commercial professional profits
  • Entities subject to corporate tax
  • Partnerships and joint ventures carrying out commercial activity or a non-commercial profession

Exempt establishments

  • Tourism establishments subject to the hotel tax
  • Establishments benefiting from a special regime under specific legislation or agreements, subject to their applicable provisions

Assessment basis

  • Based on gross local turnover
  • Based on income tax or corporate tax
  • Establishments with gross profit margin not exceeding 4% (supported by documentary evidence)

Rate

  • The rate is set at 0.2%.
  • However, it is set at 25% for income tax or corporate tax, as applicable.
Important

The business tax may not be lower than the built-property tax due for the properties used within the establishment’s activity. It is calculated based on 5% of the reference price per built square meter for each category, multiplied by the covered area.

Order No. 1187 dated 14-05-2007 sets the minimum business tax by category and service-rate level as follows:

Category Property specification 8% 10% 12% 14%
Category 1 Property used for administrative purposes or commercial/non-commercial activity 0,900 1,125 1,345 1,570
Category 2 Light-structure property used for industrial activity 0,620 0,770 0,920 1,075
Category 3 Solid-structure property used for industrial activity 0,755 0,950 1,135 1,320
Category 4 Property above 5000 m² used for industrial activity 0,990 1,240 1,485 1,735

Hotel tax

Definition
The hotel tax is due by operators of tourism establishments as defined by applicable legislation.
Assessment basis
Based on total gross turnover.
Rate
2%

Beverage license fee

This fee applies to operators of cafés, bars, and tea rooms.

Order No. 434 of 1997 dated 03 March 1997 set the annual tariff as follows:

Establishment category Tariff (TND)
Category 1 25
Category 2 150
Category 3 300
Note

The fee is collected during January each year and is due for the full year regardless of the start or end date of the activity.