Tunisia: Tax and customs amnesty in 2025

Many micro and small businesses, as well as ordinary citizens, had been eagerly awaiting this announcement, which came on Monday December 2, from MP Yassine Mami. The elected official confirmed the approval of a bill establishing a tax and customs amnesty for 2025.

The Assembly of People’s Representatives (ARP) passed a series of provisions granting tax and customs amnesty for 2025, aimed at supporting Tunisian citizens and facilitating the regularization of financial situations. Among the key measures is a tax amnesty designed to simplify the process of clearing outstanding tax debts.

The legislative text includes provisions for the settlement of tax liabilities, the correction of errors in tax returns, and the submission of amended declarations. In addition, fines and financial penalties related to these violations may be waived.

In the customs sector, the amnesty introduces substantial relief for violations detected before December 1, 2024. Customs fines will be canceled upon payment of the outstanding duties and taxes. Additionally, for cases involving confiscated goods, a reduced penalty is proposed: 10% of the value of goods physically seized, and 20% for goods presumed to be seized. This measure is expected to provide greater flexibility for affected citizens.

The Tunisian Union of Industry, Trade, and Crafts (UTICA) had called for such measures to ease the burden on entrepreneurs.