Law No. 28 of 1967 dated June 30, 1967, establishing the Family Record Book, as amended and supplemented by subsequent legislation.

Prime Minister's Circular No. 15 dated February 14, 1989, concerning the simplification of procedures related to civil status documents.

• The applicant must be a Tunisian citizen and married.
• The request for the family record book may be submitted by: the head of the family, a divorced woman (if not remarried), or a widow who retains custody unless a court decision states otherwise.
• The marriage must be registered in the territorial jurisdiction of the municipality, either by the municipal office or by notaries.

• Passport-size photo of the head of the family.
• Copy of the husband's national identity card.
• Marriage certificate.
• Birth certificate of each spouse.
• Birth certificates of other family members (if the request is made long after the marriage).
• The applicable fee for issuing the family record book.

• Civil status department at the municipality or municipal district office.
• The embassy or consulate.
• The local delegation (for areas outside municipalities).

• Civil status department at the municipality or municipal district office.
• The embassy or consulate.
• The local delegation (for areas outside municipalities).

The family record book is issued immediately at the time of the marriage registration or within a week in other cases.

• Note 1: When the application for the family record book coincides with the marriage contract before the civil registrar, the same civil status documents prepared for the marriage will be used for issuing the family record book for the first time.
• Note 2: All entries in the family record book must be made exclusively by the authorized civil registrar. No one else may modify it.

• Note 1: In the event of the death of the head of the family or a court decision revoking their civil rights, the right to keep the family record book goes to the spouse unless otherwise ruled by the court.
• Note 2: Civil status documents extracted from the family record book have, by law, the same probative value as those issued from the original register.
• Note 3: Anyone who knowingly uses documents issued from a family record book containing incomplete or incorrect information is subject to one year of imprisonment and a fine of 240 dinars.
• Note 4: For couples married before the 1957 Civil Status Law, the family record book is issued from the husband's place of birth.

• A request addressed to the Mayor on plain paper including the activity, the area, and the period of occupation.
• A copy of the national identity card.
• A location map of the intended occupation site.
• Fee: Based on the occupied area and duration (150 millimes per square meter per day).

• A request addressed to the Mayor on plain paper including the surface area of the advertising sign and the location of the premises or the municipal public property.
• A copy of the national identity card.
• A copy of the tax identification card.

Law No. 11 of 1997 dated February 3, 1997, as amended and supplemented by subsequent texts.

Definition

Built properties located within the municipal perimeter are subject to an annual tax called the "Built Property Tax."

Payment Deadline

January 1st of each year.

The tax is payable by:

• The property owner
• The beneficiary of the property
• In their absence, the occupant or holder of the property

Tax Base and Rate

The tax is calculated at a rate of 2% of the reference price per square meter multiplied by the built area of the property.

Decree No. 1185 of May 14, 2007 sets the minimum and maximum reference prices per built square meter for each category of property as follows:

Rate Based on Services Provided

The tax depends on services provided by the municipality (cleaning, public lighting, roads, sewers, etc.):

Definition

Unbuilt lands located within the municipal perimeter are subject to an annual tax called "Unbuilt Land Tax."

Payment Deadline

January 1st of each year.

The tax is payable by:

• The owner
• The beneficiary
• If unavailable, the holder or occupant

Base and Rate

Rate of 0.3% of the actual market value.

If this value is unavailable, the tax is calculated per square meter based on urban density as defined by the urban development plan (Decree No. 1186 of May 14, 2007):

Scope

• Individuals subject to income tax (BIC or BNC)
• Legal entities subject to corporate tax
• Partnerships or joint ventures engaged in commercial or non-commercial activity

Exempt Establishments

• Tourist establishments subject to hotel tax
• Establishments benefiting from a special or conventional tax regime

Tax Base

Gross local turnover or income/corporate tax.

Businesses with a gross margin ≤ 4% are included with proof.

Rate

0.2% of turnover.

Otherwise, 25% of income or corporate tax.

Minimum Due

May not be less than the built property tax at 5% of the reference price/m² by category.

Decree No. 1187 of May 14, 2007:

Definition

Paid by operators of tourist establishments as defined by applicable legislation.

Tax Base

Total gross turnover.

Rate

2%.

Applies to operators of cafés, bars, and tea rooms.

Decree No. 434 of March 3, 1997 sets the annual fee as follows:

This fee is due every January for the entire year, regardless of the start or end date of the activity.