Tunisia Tax Agency Posts 2023 Finance Law

The Tunisian Directorate General of Taxes Dec. 22, 2022 posted online the 2023 Finance Law. The law includes measures: 1) increasing the VAT rate to 19 percent from 13 percent for services supplied by certain professions; 2) increasing the VAT rate to 19 percent from 7 percent on medicine and plastic surgery; 3) setting social solidarity contributions at 4 percent for companies subject to the 35 percent corporate income tax rate, and 3 percent for other companies; 4) increasing the minimum social solidarity contribution amounts; 5) setting the capital gains tax rate at 10 percent on disposals of listed stocks ...