Scope of the preferential tax regime
Natural persons of foreign nationality may benefit, on the grounds of change of residence a one-time non-renewable basis, from exemption from duties and taxes due on the importation of a passenger car and their personal effects and movable objects.
Advantage on private car
Beneficiaries:
This benefit is granted to non-resident foreign natural persons who leave their residence abroad to settle in Tunisia.
Subject of the benefit:
This benefit must apply to a passenger car whose age must not exceed 3 years on the date of its entry into Tunisia.
C-Procedures for granting the advantage :
This benefit is granted following a request for tax privilege on form model 6-3-41 submitted to the nearest regional customs office to the applicant's place of residence, supported by the following documents:
- Copy of passport: the pages containing identity and vehicle registration,
- The vehicle ownership document (foreign registration certificate, sales contract, invoice…)
- Personal customs code,
- Proof of an annual income from a source outside at least equivalent to 30 thousand dinars,
- Subscription of an undertaking not to engage in paid employment in Tunisia,
- Copy of the residence permit issued by the Ministry of Interior services valid for one year,
- Copy of Annex V of the vehicle issued by the terrestrial transport agency's technical services,
- Subscription to a non-assignment undertaking, whether gratuitous or onerous and for an unlimited period, of the vehicle benefiting from the advantages.
Deadline for submission of the benefit application:
At the time of filing the application for the tax benefit, the applicant must have the status of resident abroad (he has not exceeded 180 days in Tunisia during the year preceding his last entry into Tunisia).
- Vehicle registration:
The car is registered in the Tunisian series "RS", the registration certificate must compulsorily bear the mention "car can only be driven by its owner-non transferable
- Driving of the car:
The use or driving of the motor vehicle benefiting from tax advantages by a person other than the beneficiary or their spouse and in the absence of one of them is prohibited.
However, the customs services (the head of the customs office nearest to the beneficiary's place of residence) may exceptionally authorize the driving of said vehicle by the beneficiary's or their spouse's descendants.
Whoever drives the car must be accompanied by a driving authorization and a special circulation permit (blue permit) issued by the head of the regional customs office upon request of the beneficiary of the benefit.
This special permit is renewed each year by the same office manager who must verify the conditions in this regard (an annual income in foreign currency equivalent to at least 30 thousand dinars and a residence card issued by the Ministry of Interior services).
G- Cases of abuse of the privileged tax regime:
When, during ex-post facto checks and verifications, the customs services find a diversion of destination for the motor vehicle, they may withdraw the tax benefits without prejudice to any proceedings that may result from this finding and in accordance with current legislation.
Vehicle transfer of ownership:
The vehicle benefiting from tax advantages can only be transferred after the agreement of the customs services and payment of all duties and taxes due calculated on the basis of the value and rates applicable at the time of filing the transfer declaration and after production of an import authorization issued by the services of the ministry in charge of trade.
Advantage of movable goods and objects
The beneficiaries:
This benefit is granted once and is not renewable to non-resident foreign natural persons who leave their residence abroad to settle in Tunisia.
Purpose of the benefit:
This benefit can only be granted on goods intended for the personal use of the beneficiary and on movable objects (new or used) intended for the equipping of residences acquired by foreign persons and within a total value not exceeding 15 thousand dinars.
The effects and objects that have a commercial character and monopoly products (tobacco, alcoholic beverages...) are excluded from this benefit.
- Procedures for granting the benefit:
This benefit is granted following a request for tax privilege on form 6-3-41 filed at the regional customs office nearest to the applicant's residence, supported by the following documents:
Copy of passport: the pages containing the identity and entry stamp of the interested party in Tunisian territory,
- Applicant's personal customs code,
- Copy of the residence permit valid for one year issued by the Ministry of Interior services,
- Proof of an annual income from an external source of at least 30 thousand dinars,
- Subscription of an undertaking not to engage in paid employment in Tunisia,
- Proof of transfer in convertible foreign currency of the price of the acquired residential property,
- The subscription of an undertaking not to assign free or paid and for an unlimited period the movable effects and objects benefiting from the advantages.
D-deadline for importing effects and movable objects:
Household effects and movable goods must be imported within a period not exceeding two years from the date of acquisition of residence located in Tunisia.
E-Case of abuse of the privileged tax regime:
When, during ex-post facto checks and verifications, the customs services find a diversion of destination of movable goods and articles, they may withdraw tax benefits without prejudice to any proceedings that may result from this finding and in accordance with current legislation.
F-Assignment of movable effects and objects:
The disposal of movable goods and effects benefiting from tax advantages is subject to the prior agreement of the customs services and the payment of duties and taxes due calculated on the basis of the value and rates applicable on the date of filing the disposal declaration.
Miscellaneous provisions
- According to Article 1 of Decree n°2162 of 14/07/2009, the aforementioned tax benefits (for effects, movable objects and the car) are granted per household and once, non-renewable.
- According to Article 4 of the same decree, the aforementioned benefits (of effects, movable objects and vehicle) are not cumulative with the tax benefit regime for Tunisian residents abroad provided for by Decree n° 197 of 23/01/1995 when one of the two spouses is of Tunisian nationality.
Advantages granted to non-resident foreign natural persons who leave their residence abroad to settle in Tunisia.