Tunisia has introduced a tax debt settlement scheme under its 2026 Finance Law that wipes all penalties on historical arrears recorded before 1 January 2026, while halving administrative violation fees.  

RF Report

Tunisia’s 2026 Finance Law introduces a sweeping framework allowing taxpayers to clear outstanding obligations with substantial penalty forgiveness, while simultaneously opening an amnesty window for previously unfiled tax documents, according to a notice on 11 June 2026.

The scheme targets both historical debt resolution and compliance gaps.

Complete penalty waiver for historical debts

The law eliminates all penalties—audit charges, late payment fees, and collection costs—on tax debts recorded in the Public Treasury Collector’s accounts before 1 January 2026. Taxpayers who underwent audits resulting in settlement agreements or mandatory assessments issued by 20 June 2026 also qualify, provided the original declaration deadlines had expired before 31 October 2025.

Court-ordered tax assessments relating to valuation disputes, recorded by 20 June 2026, equally benefit from full penalty cancellation.

To activate relief, debtors must settle arrears in a lump sum or commit to a payment schedule, with the first instalment due no later than 30 June 2026. Industrial, commercial, and professional activity taxes, along with hotel tax and licence fees, enjoy identical treatment.

Notably, taxpayers already enrolled in previous settlement schemes are excluded.

50% reduction on administrative violations

Penalties for administrative tax breaches recorded before 20 June 2026 will be halved, alongside related collection expenses. The same payment and timing requirements apply. Prior settlement beneficiaries remain ineligible.

Flexible payment terms with built-in safeguards

Payment schedules extend up to five years, with quarterly instalments determined by the Finance Minister according to debtor classification and collection capacity. Extensions are permitted if the total period remains within five years.

Missed payments restart collection proceedings and trigger a 1.25% monthly penalty on overdue instalments. Taxpayers forfeit relief benefits if final payments remain outstanding 120 days beyond the scheduled deadline.

Filing amnesty for missing declarations

Tax declarations—including contracts, deeds, and registration documents—with original deadlines before 31 October 2025 can be filed penalty-free between 1 January 2026 and 30 September 2026. Principal tax must accompany submission or registration.

This applies to omitted and corrective filings, even those prompted by tax authority intervention or audit notice. The amnesty covers penalties under Articles 81, 82, and 85 of the Code of Tax Rights and Procedures.