Tunisia's Finance Law for 2023 Includes Various Tax Rate and Other Changes

Tunisia's Finance Law for 2023 was published in the Official Gazette on 23 December 2022. The main measures of the law are summarized as follows:

• The VAT rate for services supplied by the liberal professions increased to the standard 19% rate (from 13%, and from 7% with respect to aesthetic medicine);
• The Social solidarity contribution (CSS) is fixed at 0.5% for natural persons, 4% for companies falling under the 35% CIT rate, and 3% for other companies, with the minimum CSS increased from T…