Property Tax in Tunisia 2026 (TIB): Calculation, Exemptions & Payment

Tunisia's taxe sur les immeubles bâtis (TIB) is an annual local tax levied on all built properties. Unlike registration fees — paid once at purchase — TIB is recurring. Here's how it's calculated, what exemptions exist, and how to pay it in 2026.

What Is TIB?

Governed by the Local Fiscal Code (Code de la fiscalité locale), TIB is collected annually by municipalities to fund local services: roads, public lighting, waste collection.

Who pays? Any owner (individual or corporate) of a built property used for residential, commercial, or industrial purposes within a municipal boundary.

Tax base: the administrative rental value set by the tax authority (not the market rent). This value is periodically revised.

TIB Rates in 2026

Rates are set by municipal council deliberation within legal limits:

• Residential (primary residence): approximately 3–8% of administrative rental value.
• Commercial / industrial: approximately 8–12%.
• Buildable vacant land: a different (often higher) rate applies.

Exact rates vary by municipality. Check with your local authority or the Direction des Finances Locales.

Exemptions & Reductions

• New constructions: exempt from TIB for the first 5 years after completion (must be declared).
• Public bodies: hospitals, public schools, etc., are legally exempt.
• Low rental value: some municipalities grant reductions below a threshold.

How to Calculate TIB

TIB = Administrative Rental Value × Municipal Rate

Example: 100 m² apartment in Tunis, administrative rental value = 4,800 DT/year, residential TIB rate = 5%. Annual TIB = 4,800 × 5% = 240 DT/year.

Administrative rental values are typically well below market values, making TIB modest relative to property prices.

When & How to Pay

• Tax notice: issued in the first half of the year.
• Payment venues: municipal finance office, or online via Tunisia's e-government portal (e-tax.finances.gov.tn).
• Late payment penalties: surcharges apply — check current penalties with your municipality.

TIB for Non-Residents & Diaspora

TRE and foreign investors must pay TIB on Tunisian properties. Practical tips:

• Property manager: appoint a local agency or manager to handle notices and payments.
• Online payment: Tunisia's e-tax portal enables remote payment without physical presence.

FAQ

Is TIB deductible from rental income? Certain expenses, including TIB, may be deductible for owners declaring rental income in Tunisia. Consult a Tunisian accountant.

What if I don't pay TIB? Late penalties apply and forced collection may follow.

Is TIB the same in every city? No — the rate depends on each municipality's council decision. Tunis, Sfax, and Sousse may have different rates.

Editorial team: TunisiaPromo. Last updated: May 2026. Sources: Code de la fiscalité locale, Direction des Finances Locales, e-tax.finances.gov.tn.