Tunisia Streamlines Tax Debt Settlement for 2026: A Simplified Procedure for Taxpayers

The Directorate-General for Tax Studies and Legislation within the Ministry of Finance has issued an explanatory note detailing the provisions of Article 69 of the 2026 Finance Law, concerning the implementation of facilitated measures for the settlement of tax debts, administrative fines, and corrective tax declarations.

These measures concern tax debts owed to the State, taxes on industrial, commercial and professional enterprises (TCL), as well as hotel taxes and license taxes, according to the accounts of the tax collectors before January 1, 2026, or those whose audit results were notified before June 20, 2026.

Taxpayers participating in this procedure will benefit from the full cancellation of audit fines, late collection penalties and monitoring fees, provided they settle the amounts due in a single payment no later than June 30, 2026, or sign up for a payment schedule by June 30, 2026 in three installments over a maximum period of five years, with the first installment paid upon joining.

Administrative fines related to the accounts of the tax collectors before June 20, 2026, including those related to failure to declare income and income and profits exempt from tax, are also covered by this procedure.

The taxpayer benefits from a 50% reduction of fines and a full cancellation of monitoring fees, in exchange for paying the remaining 50% in a single payment no later than June 30, 2026, or signing up for a payment schedule over a maximum period of five years before that same date.

This procedure also includes all taxes and duties due before October 31, 2025 and not declared, or those requiring a corrective declaration. The taxpayer benefits from the full cancellation of fines applicable under the provisions of the Tax Rights and Procedures Code, provided they submit the relevant declarations no later than the end of September 2026 and pay the entire principal amount at the time of filing the declaration or registration.

The Directorate-General for Tax Studies and Legislation has stated that joining this schedule suspends the monitoring procedures, subject to a late payment penalty of 1.25% per month of delay in case of non-compliance with deadlines. The right to these benefits is canceled if a period of 120 days elapses without payment of any installment under the schedule.

Moreover, it is stated that the tax audit services will automatically cancel late payment fines and monitoring fees for debts whose principal is fully recovered before June 30, 2026, as well as automatically cancel 50% of administrative fines if the remaining 50% is recovered between January 1 and June 30, 2026.

Additional Details

Based on the content of the note, here are additional and more detailed clarifications on the technical points mentioned in General Note No. 4 of 2026:

1. Details concerning “tax debts” (Point I) :

   • Scope : The debts covered are not limited to direct taxes, but also include the TCL taxes on industrial, commercial and professional enterprises, as well as hotel and license taxes.

   • Disputed debts : The procedure also covers debts subject to court decisions related to disputes over the tax base, provided these debts are recorded (officially accounted) before June 20, 2026.

   • Exceptions : The note specifies that tax debts already covered by a payment schedule under a previous settlement plan are not included in this procedure.

2. Details regarding “administrative fines” :

   • The fines concerned are those provided for in the latter part of Article 32 and Articles 83 to 85 of the Tax Rights and Procedures Code.

   • Clarification regarding Article 85 : The note explicitly states that fines for failure to declare income and profits exempt from tax or subject to withholding will receive a 50% discount if they are recorded before June 20, 2026.

3. Details regarding “omission rectifications” :

   • Contracts and entries : The procedure is not limited to periodic declarations but also includes contracts, writings and filings submitted for mandatory recording due by October 31, 2025.

   • Payment condition : To benefit from the full cancellation of fines, the main tax due must be paid at the time of filing the declaration or during registration.

4. Common provisions :

   • Suspension of proceedings : Upon joining the payment schedule and complying with it, monitoring procedures (such as seizures or others) are suspended for each installment paid within the prescribed time.

   • Late payment within the schedule : Any due date not paid within the time set in the schedule will be subject to a late payment penalty of 1.25% per month or fraction thereof of delay.

   • Loss of rights : The right to benefit from the grace of the fines is cancelled if a period of 120 days elapses after the due date of the last unpaid installment in the schedule. In that case, the State will reclaim the amounts originally waived (forfeited fines will be reinstated as debts).

5. General observations :

   • Freedom of choice : The taxpayer has the option to settle their entire tax situation or to pay only a part.

   • Automatic cancellation : The note specifies that the tax audit services will automatically cancel late payment fines and monitoring fees for debts whose principal is fully recovered before June 30, 2026, without further requests in certain defined situations.