From 1 January 2017, a 7.5% exceptional contribution tax is introduced on Tunisian businesses in addition to the standard 25% rate. This temporary tax was introduced in the Finance Law for 2017, which was approved by parliament on 10 December 2016 and entered into force on 1 January 2017. It is uncertain if the tax will be extended beyond 2017.

In addition to the new tax, the Finance Law also …