Disabled persons residing in Tunisia benefit from a reduction of the consumption tax rate on a passenger car adapted for disabled persons, imported from abroad. The consumption tax rates are 0% or 10% depending on the engine capacity and fuel type of the vehicle (petrol or diesel). -0% for petrol engine vehicles with a cylinder capacity not exceeding1300 cm3. -10% for diesel engine vehicles with an engine capacity not exceeding1600 cm3.
Conditions for granting the privileged tax regime
The conditions for granting the privileged tax regime will be published upon the appearance of the implementing text.
Required documents to constitute the application file for the benefit
- copy of the current disability card (certificate).
- A detailed medical report issued by a Public Health Doctor.
- Copy of driving licence (if applicable).
- Report from the specialized committee issued by the Technical Land Transport Agency services or an expert report issued by the regional land transport directorate.
- Copy of the vehicle registration document.
- Appendix V of the vehicle.
- a deed of gift drawn up by a bailiffNotaryif the origin of the car is a donation
- Copy of the donor's passport.
- Application for tax privilege on pre-printed form 6-3-41 served and signed by the applicant for the benefit or by their guardian if the age of the applicant is between 15 and 18 years on the date of filing the file.
Filing of the tax privilege application
The application for tax privilege is submitted either directly to the Tax Benefits Office at the General Directorate of Customs or to the customs office nearest the applicant's residence.
Granting and renewal of tax advantage
- The tax advantage is granted by decision of the Director General of Customs by delegation from the Minister of Finance following a proposal from the technical committee created for this purpose.
- This benefit is renewable every five years from the date of registration of the car in the "RS" series.
Registration and driving of the car
The car is registered in the Tunisian series "RS" and can only be driven by the beneficiary of the benefit.
In the event of impossibility to obtain a special driving permit (beneficiary aged between 15 and 18 years, and cases of total incapacity), the vehicle can only be driven by the assisting driver designated under the award decision.
This accompanying driver may be, at the request of the beneficiary of the benefit, a spouse or an ascendant or descendant of the beneficiary, and if it is another person, they must provide proof of an employment contract according to current legislation and be affiliated with the national social security fund.
The driving authorization for the assistant driver is granted by the regional director of Customs nearest to the beneficiary's residence and upon their request.
Sale of the car
The vehicle benefiting from the tax advantage cannot be sold before the expiry of a non-sale period (five years) without authorization from the customs services (the Regional Customs Office or the Tax Benefits Office under the Directorate General of Customs) and payment of the remaining duties and taxes due according to the general law at the time of sale.
However, the transfer after the expiration of the five-year period is subject only to obtaining a Certificate of Release from the customs services and without payment of duties and taxes.
Case of death of the beneficiary of the benefit
In case of death, the tax benefit remains an acquired right to the heirs without being subject to the aforementioned inalienability condition.
Legal basis
- Law N° 2001-123 of 28/12/2001, however Finance Law for the management of 2002 as amended by subsequent laws and notably by Law 2016-78 of 17/12/2016, however Finance Law for the management of 2017, its articles 49.50 and 51.
- Government Decree No. 2017-432 of 13/04/2017 setting out the conditions and procedures for benefiting from tax exemption for motor vehicles intended specifically for physically disabled persons.
Rates of duties and taxes
Benefiting from the reduction of the rate of theconsumer rightsphysically disabled residents in Tunisia concerning a passenger car falling under tariff heading8703and adapted according to disability. The rate of excise duty due is set as follows:
Energy vehicles Essence engine capacity Excise duty rate Less than or equal to1300 cm3. 0% Energy vehicles Diesel Engine capacity Excise duty rate Less than or equal to1600cm3. 10%
Furthermore, other duties and taxes remain payable according to the general rates.
Subject of the benefit: Buses, Vehicles with 8 or 9 seats,
The buses
In accordance with point 7.16 of title II of the preliminary provisions of the customs tariff for imports, buses under heading 8702 and intended exclusively for the transport of physically disabled persons benefit from a suspension of import customs duties.
Furthermore, these buses benefit from exemption from value added tax in accordance with point 27 of table "A" annexed to the VAT code.
Automobile vehicles of 8 or 9 seats
Passenger cars of 8 or 9 seats falling under heading 8703 of the tariff and intended exclusively for the transport of physically disabled persons benefit from a suspension of excise duty.
These cars also benefit from exemption from VAT in accordance with point 27 of table "A" annexed to the VAT code.
Conditions for granting the benefit
The granting of the tax advantages defined above is subject to compliance with the following conditions:
- Buses and cars must be acquired by associations caring for disabled persons, by establishments and persons authorized by the Ministry of Social Affairs or acquired by the state for its own accounts.
- Subscription to a non-transfer agreement for buses or cars of 8 or 9 seats for five years from the date of registration, the vehicle registration document must bear this inalienability notice and the notice "transport des handicapés".
- The bus or car must bear a special sign in accordance with the ministerial decree of the Ministry of Transport dated 27/07/1999.
Procedures for granting the benefit
The tax advantages mentioned above are granted following a request on pre-form 6-3-41 submitted to the import customs office accompanied by all necessary documents (import invoice, arrival notice, etc.).
Transfer of buses and cars benefiting from tax advantages
The disposal of the bus or car within the first five years from the date of registration in the Tunisian series is subject to the authorization of the customs services that granted the tax advantage and the payment of duties and taxes based on the values and rates applicable on the date of disposal.
The privileged tax regime is granted only for cases of physical disability concerning the locomotor system