Standard 19% VAT, reduced rates available. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 DGI rates.
Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.
Tunisia applies a value-added tax known as Taxe sur la Valeur Ajoutée (TVA) at a standard rate of 19%. TVA was introduced in Tunisia in 1988, replacing the previous consumption tax. Tunisia has multiple reduced rates: 13% for certain goods and services including hospitality, transport, and construction materials; and 7% for essential goods including basic food products, pharmaceutical products, and medical equipment. Exports are zero-rated. Exempt supplies include financial services, insurance, certain agricultural products, and educational services. The Direction Générale des Impôts (DGI) administers TVA. Businesses with annual turnover exceeding TND 100,000 for goods or TND 50,000 for services must register. Monthly TVA returns are due by the 28th of the following month for monthly filers, with some businesses filing quarterly. Tunisia has implemented electronic filing through its online tax portal. The country has been progressively reforming its TVA system, including discussions about simplifying the rate structure. As a key North African economy, Tunisia's TVA system reflects a relatively mature tax administration. Input TVA can be deducted against output TVA, with refund provisions for businesses in credit positions, particularly exporters in the manufacturing and agricultural sectors.
Tunisia has three TVA rates: 19% (standard), 13% (hospitality, transport, construction materials), and 7% (basic food, pharmaceuticals, medical equipment). Exports are zero-rated at 0%.
The threshold is TND 100,000 annual turnover for businesses selling goods and TND 50,000 for service providers. Businesses above these thresholds must register for TVA with the Direction Générale des Impôts.
The 7% rate applies to essential goods including basic food products (bread, milk, cooking oil), pharmaceutical products, medical equipment, and certain agricultural inputs. This reduced rate helps keep essential items affordable.
Monthly TVA returns are due by the 28th of the following month. Some smaller businesses may file quarterly. Electronic filing is available through Tunisia's online tax portal.
TVA was introduced in Tunisia in 1988, replacing the previous consumption tax system. It has been progressively reformed, with the rate structure and exemptions adjusted over time to balance revenue and social objectives.