Tunisia propose 3% e-services tax on foreign providers

30 April 2020

Tunisia is proposing to introduce a new e-service tax at 3% on the sale of electronic services to consumers by non-resident businesses.

Due to controls in place by the Tunisian government, non-resident businesses cannot VAT register and apply VAT on their sales. However, to remove the unfair advantage this gives to non-resident companies over Tunisian resident providers, the Tunisian government are planning to introduce the new e-service tax at 3% on these types of transactions.

If introduced this new tax will apply to a range of electronic services including streaming games, music, apps, films, e-books, e-journals and internet services.