Buying or owning property in Tunisia comes with several tax obligations. Whether you are a foreign investor, a Tunisian resident, or part of the diaspora, understanding the property tax system in Tunisia in 2026 is essential before signing any contract.
Who is subject to property taxes in Tunisia?
Any individual or company owning real estate in Tunisia is subject to local property taxes. Foreign nationals who purchase property in Tunisia are liable for the same taxes as Tunisian residents — there are no additional penalties for non-residents, which makes Tunisia an attractive destination for international real estate investment.
Transfer tax at the time of purchase
When buying property in Tunisia, you must pay a registration tax known locally asdroits d’enregistrement. The standard rate is 5% of the property value for residential properties purchased from private sellers. Properties purchased directly from developers (promoteurs) benefit from a reduced rate of 1% — a significant saving on high-value properties. Notary fees and administrative charges add another 1 to 2%, so budget between 6% and 8% of the purchase price for all transaction costs.
Annual property tax
Property owners in Tunisia pay an annual property tax calculated on the assessed rental value of the property. The rate varies between 8% and 15% depending on the location and property type. In practice, this tax remains modest for most residential properties — typically between 50 and 300 TND per year for a standard apartment. Luxury properties and commercial premises are taxed at higher rates.
Capital gains tax on property sales
When you sell a property in Tunisia, any profit is subject to capital gains tax at a standard rate of 15% of the net gain for natural persons. However, if you have owned the property for more than 5 years and it is your primary residence, you may be fully exempt. Properties inherited through succession benefit from reduced registration fees of 2.5%.
Tax exemptions for foreign investors
Tunisia has signed double taxation agreements with over 50 countries, including France, Italy, Germany, and several Gulf states. These agreements prevent double taxation on the same income or gain. Tunisians resident abroad (TRE) benefit from specific advantages: they can import foreign currency to finance a purchase without restriction, and the registration fee on their first property purchase is reduced.
Rental income tax
If you rent out your property in Tunisia, rental income is subject to income tax. A flat withholding tax of 15% applies at source when the tenant is a company. Individual landlords must declare rental income in their annual tax return, and maintenance and management expenses are deductible.
How to pay property taxes
Registration taxes are paid at the notary at the time of the transaction. Annual property taxes are paid at the municipality, typically between January and June each year. The DGI (Direction Générale des Impôts) manages income tax on rental revenues. houni.tn provides a free property valuation tool to help estimate the market value of any property before you buy or sell.
Key tips for buyers in 2026
Always work with a licensed notary when purchasing property in Tunisia. Ask your developer or seller for confirmation of the applicable registration rate before signing. Keep all receipts and declarations — the Tunisian tax authority has been modernising its systems and digital declarations are now widely accepted.
