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VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Tunisia | |
| standard rate | 19% Taxable goods and services that are not subject to another rate. From 1 January 2025, this includes sales by property developers of residential property with a price exceeding TND 400,000 excluding VAT. From 1 January 2026, imported photovoltaic panels no longer benefit from the former general reduced-rate concession. Since 1 January 2023, services provided by certain liberal professions, including lawyers, bailiffs, accountants and auditors, have also been subject to the 19% rate. |
| reduced rates | 13% Includes low-voltage electricity for domestic use where monthly consumption exceeds 300 kWh, medium-voltage electricity, certain petroleum products under customs headings 27.10 and 27.11. 7% Includes services supplied by doctors, medical laboratories, nurses and certain paramedical professionals (other than aesthetic medicine and cosmetic surgery), transport, hotel and restaurant services and first-category cafés. It also covers low-voltage domestic electricity where monthly consumption does not exceed 300 kWh, qualifying residential property sold by developers for no more than TND 400,000 excluding VAT, certain goods and equipment listed in Table B, specified non-locally manufactured inputs used to produce lithium batteries, qualifying plug-in hybrid vehicles and, through 31 December 2028, specified electric-vehicle charging equipment. |
| exemption / VAT suspension with right to deduct | Exports and certain transactions under the VAT suspension regime are subject to special rules. Taxable businesses deriving more than 50% of their turnover from exports or VAT-suspended sales may, subject to the statutory conditions, acquire specified deductible goods and services locally with VAT suspended. Fully exporting businesses may also use the suspension regime for qualifying imports and local acquisitions needed for their activities. VAT credits related to exports may qualify for refunds. This is not a statutory 0% VAT rate. |
| exempt without deduction | Subject to the statutory conditions, VAT exemptions include certain basic food products such as couscous, ordinary pasta, flour and semolina; specified books, newspapers, periodicals and brochures; certain agricultural and fishing equipment; certain equipment for people with disabilities; qualifying international air and maritime transport; and specified financial transactions. Input VAT on purchases used exclusively for exempt transactions is generally not deductible. |
| out of scope | Activities outside the scope of VAT include agricultural and fishing production, certain marketing of agricultural and fishing products, sales of food products by wholesalers, and sales by retailers whose total annual turnover is below TND 100,000, subject to the specific statutory rules and exclusions. |
| VAT withholding at source | For taxable transactions carried out with non-residents that do not have an establishment in Tunisia, 100% of the VAT is withheld at source. In addition, the state, local authorities and public enterprises and institutions withhold 25% of the VAT amount on specified payments of at least TND 1,000 including VAT. These are VAT withholding mechanisms, not reduced or zero VAT rates. |
| Upcoming changes: | |
| 1 Jan 2029 | The temporary 7% VAT treatment for specified electric-vehicle charging equipment expires. Tunisian Ministry of Finance – Finance Act 2026, Art. 47 |
| Past changes: | |
| 1 Jan 2026 | The special reduced-rate concession for imported photovoltaic panels is abolished. Imported panels covered by the former concession return from 7% to the standard 19% rate. The reduced treatment for qualifying locally manufactured photovoltaic modules remains. Tunisian Ministry of Finance – Finance Act 2026, Art. 62 |
| 1 Jan 2026 | The 7% VAT rate is extended to specified non-locally manufactured inputs required for lithium-battery production and to qualifying plug-in hybrid vehicles. Specified electric-vehicle charging equipment is also subject to 7% through 31 December 2028. Tunisian Ministry of Finance – Finance Act 2026, Arts. 46–47 |
| 1 Jan 2025 | VAT on residential property built and sold by property developers is revised. Qualifying dwellings priced at no more than TND 400,000 excluding VAT become subject to 7%. Other such residential property becomes subject to the standard 19% rate instead of the previous 13%, subject to the statutory exemptions. Tunisian Ministry of Finance – Finance Act 2025, Art. 64 |
| 1 Jan 2025 | VAT on low-voltage electricity for domestic use is reduced from 13% to 7% when monthly consumption does not exceed 300 kWh. Consumption above 300 kWh remains subject to 13%. Tunisian Ministry of Finance – Finance Act 2025, Art. 31 |
| 1 Jan 2023 | VAT on services provided by certain liberal professions, including lawyers, bailiffs, accountants and chartered accountants, increases from 13% to 19%. Tunisian Ministry of Finance – General Note No. 5/2023, Finance Act 2023, Art. 44 |
| 1 Jan 2018 | The VAT rates increase: the standard rate from 18% to 19%, the intermediate rate from 12% to 13%, and the reduced rate from 6% to 7%. Tunisian Ministry of Finance – Finance Act 2018, Art. 43 |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 22 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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