Rates, amounts and 2026 changes: registration duty (3%), land registry fee (1%), transcription fee (TND 200, doubled). Full table of property acquisition costs in Tunisia with practical examples.

Property Registration Fees in Tunisia 2026: The Complete Guide

When buying property in Tunisia, the sticker price is only part of the story. Registration fees, land registry charges and notary costs typically add 5 to 6.5% on top of the purchase price — and one of those fees doubled in January 2026.

This guide covers every charge due on a Tunisian real-estate transaction in 2026, with rates, exemptions and practical estimates.

What Are Registration Fees?

In Tunisia, every deed transferring ownership of real property must be registered with the local tax office (Recette des Finances). Registration triggers proportional and fixed duties, calculated on the agreed sale price or market value, whichever is higher (source: Code d'Enregistrement et du Timbre).

2026 Fee Schedule

1. Proportional Registration Duty

Standard rate: 3% of the sale price

Applies to the vast majority of property transfers. Paid by the buyer unless the deed stipulates otherwise.

Reduced rates / exemptions:

First-time buyers under the Premier Logement scheme: Reduced registration rate, subject to a price cap (TND 220,000) and owner-occupier use (source: AFH, 2024 circular).
TRE buying with 100% foreign currency: Conservation fee reduced to the preferential CPF rate of 1% (see below).

2. Land Registry Conservation Fee (Droit de Conservation Foncière)

Rate: 1% of the sale price, for properties with a registered land title (titre foncier).

Collected by the Conservation Foncière when the transfer is inscribed in the land register. Separate from the registration duty paid to the tax office.

TRE paying in foreign currency: Rate reduced to 1% CPF (preferential rate) under BCT regulations. Keep your wire-transfer certificate — it is proof of foreign-currency settlement and will also be required when you repatriate sale proceeds.

3. Transcription Fee (Fixed Charge)

Amount since January 2026: TND 200 (doubled from TND 100)

A flat fee for inscribing the deed in the land register. The 2026 Finance Law raised this from TND 100 to TND 200. Modest in absolute terms but now mandatory on all titled-property transactions.

Source: Finance Law 2026, Official Gazette (JORT) No. 1, 2 January 2026.

4. Notary Fees

Typical range: 1% to 2% of the sale price

Notary fees in Tunisia are regulated by decree. They cover deed drafting, legal verification and registration formalities. Normally borne by the buyer; confirm with your notary before signing.

5. Stamp Duty

Fixed amount: A few dozen TND, depending on the deed type.

Summary Table — Property Acquisition Costs in Tunisia 2026

Cost item	Rate / Amount	Who pays
Registration duty	3% of price	Buyer
Land registry fee	1% of price	Buyer
Transcription fee (new)	TND 200 (flat)	Buyer
Notary fees	1–2% of price	Buyer
Stamp duty	~TND 50–100 (flat)	Buyer
Total estimate	5 to 6.5% of price	Buyer

Example: on a TND 300,000 property, expect TND 15,000–19,500 in ancillary costs.

What Changed in 2026

The one concrete change in the 2026 Finance Law affecting property transactions is the doubling of the transcription fee, from TND 100 to TND 200. All other rates (3% registration duty, 1% conservation fee) are unchanged for 2026.

No structural reform of property transfer taxes is planned for 2026, though a broader revision of the Code d'Enregistrement et du Timbre remains on the government's agenda.

Special Cases

Off-Plan (VEFA)

Registration is calculated on the VAT-inclusive price (19% VAT applies to the construction portion). This raises the taxable base — verify the exact breakdown with your notary.

Properties Without a Land Title

Unregistered properties (acte sous seing privé) bypass the conservation fee but carry significant legal risk. Registering the title later incurs additional costs.

TRE Buyers: Preserve Your Transfer Certificate

The BCT wire-transfer certificate documenting foreign-currency settlement is your proof for the CPF preferential rate and for eventual repatriation of sale proceeds. Never lose it.

Practical Cost Estimates

Profile 1 — Primary residence in Ariana (TND 280,000, titled property)

Registration duty: TND 8,400
Conservation fee: TND 2,800
Transcription fee: TND 200
Notary (1.5%): TND 4,200
Total: ≈ TND 15,600 (5.6% of price)

Profile 2 — Buy-to-let in La Marsa (TND 450,000, titled property)

Registration duty: TND 13,500
Conservation fee: TND 4,500
Transcription fee: TND 200
Notary (1.5%): TND 6,750
Total: ≈ TND 24,950 (5.5% of price)

FAQs

Are notary fees negotiable in Tunisia? No. They are regulated by decree. Ask your notary for a detailed fee schedule before signing anything.

Do registration fees apply to family gifts (donations)? Yes, but at different rates depending on the family relationship. Direct-line donations (parent to child) carry reduced rates. See our guide on property donations in Tunisia.

Do foreign buyers pay the same fees as Tunisian residents? In principle yes, except for the CPF preferential rate available to TRE paying in foreign currency.

Published by TunisiaPromo Editorial. Last updated: May 2026. Next revision: January 2027 (after Finance Law 2027). Sources: Code d'Enregistrement et du Timbre, Finance Law 2026 (JORT No. 1, 2 January 2026), AFH, notary studies.