Summary
Tunisia's taxation is governed by a set of consolidated tax codes covering income, VAT, customs, registration, stamp duties, and foreign exchange. The primary statutes include the Code de l'Impôt sur le Revenu des Personnes Physiques et de l'Impôt sur les Sociétés (IRPP/IS), which governs both personal and corporate income tax, the Code de la Taxe sur la Valeur Ajoutée (TVA), the Code des Droits d'Enregistrement et de Timbre, and the Code des Douanes (Law n°2008‑34 of 2 June 2008). The regulatory framework is updated annually through the Finance Law (Loi de Finances). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in Arabic and French, and there are no official translations into other languages. The government regulating entity is the Directorate General of Taxes (Direction Générale des Impôts, DGI).
The tax laws are available on the government website.