VAT on new real estate in Tunisia 2026: 13% rate included in listed price, Premier Logement exemption, VEFA VAT timing, and rules for TRE and foreign buyers.

VAT on New Property in Tunisia 2026: Rates, Exemptions & Calculation

VAT (Value Added Tax) is one of the least-understood fiscal components for buyers of new real estate in Tunisia. Unlike second-hand property (VAT-exempt), buying a new home from a licensed developer is subject to VAT, which is included in the listed price. Here's how it works in 2026.

How VAT Works on New Property

When a licensed developer sells a new apartment or villa, they act as a VAT-registered entity. The listed price is VAT-inclusive (TTC).

Individual buyers cannot reclaim VAT on a home purchased for personal residential use (unlike companies buying for professional purposes).

Applicable VAT Rates (2026)

Transaction type	VAT rate
Sale by licensed developer (residential)	13%
Sale of building plots by a land developer	19%
Furnished tourist accommodation rental	7%
Construction works	19%

Source: Tunisian VAT Code, Finance Act 2026.

Example: apartment listed at 230,000 DT TTC.

Price excl. VAT = 230,000 / 1.13 ≈ 203,540 DT
VAT (13%) ≈ 26,460 DT

VAT Exemptions: the Premier Logement Program

The main exemption applies to purchases under the AFH Premier Logement program:

Full VAT exemption for properties below a threshold set by ministerial decree (check with AFH or your notary for the 2026 value).
Conditions: primary residence, first-time buyer, income ceiling.
The developer invoices excluding VAT; AFH/administration confirms the exemption.

No general VAT exemption exists for individual new-build buyers outside this program.

VAT in VEFA (Off-Plan) Purchases

For VEFA purchases, VAT is due at each payment call, proportional to construction progress — paid progressively, not in one lump sum at delivery.

For TRE & Foreign Buyers

TRE pay the same 13% VAT as residents.
Non-Tunisian foreigners also pay 13% in zones where they are authorized to purchase.
VAT refund: no VAT refund mechanism exists for non-resident individuals in Tunisia; this is reserved for registered professional buyers.

FAQ

Does the developer's listed price always include VAT? Yes, for licensed developers. Always verify the "TTC" mention and request the HT + VAT breakdown.

Can you negotiate VAT with a developer? No. VAT is a state tax collected by the developer on behalf of the government.

Is second-hand property VAT-exempt? Yes — private resales are exempt from VAT. Only registration fees and land registry fees apply.

Editorial team: TunisiaPromo. Last updated: May 2026. Sources: Tunisian VAT Code, Finance Act 2026 (JORT No. 1), AFH.