# Tunisia 🇹🇳 — Property Due-Diligence Playbook

ISO2: `tn`. Status: RESTRICTED for foreign buyers (governor authorisation regime + agricultural-land ban + tourism-zone carve-out) + capital-controlled dinar (TND not freely convertible). Researched 2026-04 / 2026-05.

## Country profile

- **Population**: ~12.07 M (2024 INS estimate, source `https://www.ins.tn/`); coastal concentration (Tunis–Sfax–Sousse axis ~60 % of population)
- **Currency**: TND (Tunisian dinar) — **managed float, semi-convertible**. Not a freely-convertible currency for residents; capital controls under Code des Changes administered by the **Banque Centrale de Tunisie (BCT)** (`https://www.bct.gov.tn/`). 1 EUR ≈ 3.30–3.45 TND (2025–2026 range). Informal/parallel forex premium typically 5–15 % above official BCT rate during stress periods. **IMF EFF programme** — staff-level agreement Oct 2022 (USD 1.9 bn / SDR 1.472 bn over 48 months); **President Saied publicly rejected the IMF terms in April 2023** citing sovereignty + opposition to subsidy reform; the EFF programme was **formally suspended Mar 2024** and negotiations remained in limbo through 2024–2026 with Tunisia pursuing bilateral alternatives (Saudi USD 500m, World Bank USD 520m, AfDB €92m, EU MoU €150m) (2026-05-27 verified, source IMF country page + ORF + The National) — keep monitoring.
- **Languages**: Arabic (official, Tunisian dialect + MSA); **French dominant in business + property + legal practice** (notarial deeds drafted in French or bilingual); Tamazight in southern + interior pockets; English growing in tech + tourism but not in cadastre/notary practice
- **Legal system**: Civil-law tradition (French-influenced via Protectorate 1881–1956). Property law codified in **Code des Droits Réels (CDR)** (Decree-Law of 12 Sept 1957, repeatedly amended; major reforms 1965, 1992, 2024). Sharia governs personal status (Code du Statut Personnel 1956 — Tunisia's relatively progressive family-law code).
- **Cadastre / registry**:
  - **Tribunal Immobilier (Land Court)** under Ministry of Justice — `https://www.justice.gov.tn/index.php?id=257&L=3` — issues **titres fonciers (TF)** under the Torrens-style **immatriculation foncière** system (introduced 1885 by the Bey, one of the world's oldest Torrens-derived registries outside Australia)
  - **Conservation de la Propriété Foncière (CPF)** under Ministry of State Domains — `https://www.domainetat.tn/` — maintains the title register once a parcel is immatriculé
  - **OFNT — Office National de la Topographie et de la Cartographie** (sometimes called OTC) — `https://www.otc.nat.tn/` — national cadastral mapping + plans parcellaires
  - **Two parallel systems still coexist**:
    - **Immatriculé (immobilier titré)** — full Torrens TF, indefeasible after final judgment of the Tribunal Immobilier. **Default safe choice for foreigners.**
    - **Non-immatriculé (melk / propriété coutumière)** — informal customary chain-of-deeds via adouls (Islamic notaries); estimated still ~30–40 % of rural and old-medina parcels. **Not recommended for foreign buyers** without a prior *réquisition d'immatriculation* run through the Tribunal Immobilier.
- **Postcodes**: 4 digits (e.g., Tunis 1000–1080, Sousse 4000–4099, Sfax 3000–3099, Djerba Houmt-Souk 4180, Hammamet 8050)
- **Admin levels**: 24 gouvernorats → 264 délégations → 2,083 imadas (smallest level) (source: INS administrative geography 2024)
- **Major reforms tracked**:
  - Foreign-acquisition regime: **Beylical Decree of 4 June 1957** (authorisation rule) + **Décret-Loi 13-1961 (8 Aug 1961)** extending authorisation to ALL real estate + **CDR Decree-Law of 12 Sept 1957** + **Loi 64-5 du 12 mai 1964** (agricultural-land ban — note: prior playbook citation "Loi 1964-22" was incorrect — verify at IORT) + **Loi 1983-87** amendments + **Loi 2005-40** (tourist/industrial-zone carve-out) + **Loi 2016-71** (Investment Law reinforcing Zone Touristique exemption) (2026-05-27 verified, source Chafter Legal Firm + Al-Mindhar + Legal 500 Tunisia)
  - **Loi 2018-56** (Loi de Finances 2018) — VAT raised from 18 % to **19 %**; registration duty raised from 4 % to **5 %**
  - **Constitution of 2022** (referendum 25 Jul 2022) — moved Tunisia from semi-presidential to presidential system; affects regulatory rule-making process
  - **BCT Circular 2018-04** — tightened FX-loan availability for non-residents
  - **Loi de Finances 2024** + **Loi de Finances 2025** — adjustments to TIB (Taxe sur les Immeubles Bâtis) brackets; non-resident CGT rate revisions under discussion
  - **Plan Bleu Méditerranée** climate adaptation framework (UNEP/MAP) — coastal-erosion + SLR planning input to APAL zoning
- **Foreign-buyer regime**: PARTIALLY RESTRICTED — see `## Foreign buyer eligibility` below

---

## Foreign buyer eligibility (READ FIRST — deal-killer zone)

**The single most consequential section of this playbook for non-Tunisian buyers.** Tunisia's foreign-acquisition regime is **stricter than Morocco's**: most parcels require **explicit governor's authorisation (autorisation gouvernorale)** before a foreigner can register title, and **agricultural land is constitutionally off-limits**. Misreading these limits voids title or freezes the deed at the Conservation Foncière indefinitely.

### Governor's authorisation regime — the default rule

(Primary source: Code des Droits Réels art. 22 + Decree-Law 1957-09-12 + Loi 64-5 du 12 mai 1964 + Loi 1983-87 amendments; consolidated guidance via Tunisian Investment Authority **TIA** `https://tia.gov.tn/` and Ministry of Local Affairs)

| Item | Threshold | Notes |
|---|---|---|
| **Default rule** | Foreigner buying any non-agricultural built or buildable property OUTSIDE a designated tourist zone needs **autorisation gouvernorale** (governor of the gouvernorat where the parcel sits) | Issued under prefectoral arrêté; typical processing 6–12 months |
| **Application file** | Passport, project memo, sale promise, parcel reference (TF or réquisition number), funds origin proof | Filed at the gouvernorat; instructed jointly by Ministry of State Domains + Ministry of Interior |
| **Refusal grounds** | Border/security zone, agricultural classification, military easement, public-domain conflict, AML concerns | No statutory appeal; refusal often quietly conveyed without written reason |
| **Practical effect** | Until authorisation arrives, the **acte de vente** can be signed but **cannot be registered** at Conservation Foncière → buyer holds a non-opposable title (*titre non transcrit*) → resale + mortgage + repatriation all blocked |

> ⚠️ **Don't sign the acte without an unconditional condition precedent (clause suspensive) tied to governor authorisation.** A signed-but-unregistered deed leaves you exposed to seller insolvency, third-party pre-emption, and dinar-zone capital lock-in.

### Tourism Zone carve-out (Zones Touristiques) — the streamlined path

(Primary source: Loi 1990-21 + ONTT decree updates; Office National du Tourisme Tunisien — `https://www.tourisme.gov.tn/?page_id=3236&lang=fr` and Tunisia Investment Authority TIA `https://tia.gov.tn/`)

- **ONTT designates Zones Touristiques** by ministerial arrêté — recurring updates (most recent batch 2023–2024)
- Within a designated tourist zone, foreigners can buy a **non-agricultural built or buildable parcel WITHOUT governor's authorisation** for residential or tourism-investment use
- **Major designated zones include** (verify current at ONTT — list evolves):
  - **Hammamet–Yasmine** (Nabeul gouvernorat)
  - **Sousse Nord (Port El Kantaoui) + Sousse Sud (Khezama)**
  - **Mahdia (corniche zone touristique)**
  - **Djerba (Zone Touristique Houmt-Souk + Aghir + Midoun)**
  - **Tabarka (Zone Touristique Côtière)**
  - **Monastir (Skanès + Marina)**
  - **Hergla**
  - Selected zones in **Bizerte**, **Gammarth-La Marsa** (Tunis nord)
- **Outside the zone**: governor's authorisation regime applies even one street away — verify the parcel's zone delimitation on the **ONTT zone map** + commune urbanism file before offer

### Agricultural land — FULL BAN for foreign individuals

(Primary source: Constitution of 2022 art. 13 retaining agricultural-land sovereignty + Loi 64-5 du 12 mai 1964 + Loi 1983-87)

- **Foreigners (individuals or foreign-controlled companies) CANNOT own agricultural land** in Tunisia, full stop, regardless of governor authorisation
- **Workarounds (limited)**:
  - **Long-term lease** via *bail emphytéotique* up to **30 years renewable once** (max 60 years total) — allowed for foreign legal entities engaged in approved agri-investment projects
  - **Tunisian-controlled SCA (société civile agricole)** with foreigner ≤ 49 % shares — possible for some operations, but the **APIA (Agence de Promotion des Investissements Agricoles)** screens projects (`https://www.apia.com.tn/`)
  - Buy a parcel that has been **formally reclassified urban** in the latest **Plan d'Aménagement Urbain (PAU)** — verify at the commune urbanism office BEFORE offer
- **Trap**: many "country property" listings (Cap Bon orchards, Beja olive groves, Kairouan plains) are agri-classified — the seller may insist "no problem for foreigners" but the cadastral classification on the TF is the binding fact, not the seller's assurance

### Border + military + maritime-public-domain zones

- **Border zones** (within ~30 km of land borders with Algeria + Libya): heavy security review; effectively closed to foreign acquisition
- **Military easements**: portions of Bizerte hinterland, Cap Bon coast, Gulf of Gabès — not always disclosed in listings; verify with commune
- **Domaine Public Maritime (DPM)** under **APAL — Agence de Protection et d'Aménagement du Littoral** (`https://www.apal.nat.tn/`): all coastal land within ~100 m of the high-tide mark is inalienable public domain. Many beach villas sit partly on DPM with informal occupation rights only — verify the *limite du DPM* survey before any seafront purchase

### BCT / Office des Changes — mandatory FX-inflow registration at purchase

This is the second deal-killer trap (parallel to Morocco's Office des Changes). Get it right at *purchase* or you cannot legally repatriate sale proceeds + rental income later.

- **Banque Centrale de Tunisie (BCT)** — `https://www.bct.gov.tn/` — administers the **Code des Changes** (Loi 1976-18 as amended) and the dinar's semi-convertibility regime
- **At purchase**: funds MUST enter Tunisia via an **authorised intermediary bank** (banque intermédiaire agréée — STB, BIAT, Attijari Bank Tunisia, BNA, ATB, UIB, Amen Bank), with the bank issuing a **formule de cession de devises** + **déclaration d'investissement immobilier étranger** filed with the BCT's Direction Générale des Changes
- **What this guarantees**: the right to **repatriate, in foreign currency**, **(a)** the sale proceeds (capital + capital gain net of plus-value tax) and **(b)** rental income net of Tunisian tax. This is the **garantie de transfert** under the Code des Changes.
- **What you lose if skipped**: bringing cash, crypto, or informal channels = **no repatriation right**. The dinar is *not* freely convertible. Sale proceeds are stuck in the dinar zone indefinitely.
- **Documentation to keep forever**: bank's formule de cession, BCT déclaration d'investissement immobilier, notary deed referencing the bank wire + BCT declaration number, original CPF registration certificate

### Visa / residency

- **Visa-free entry**: 90 days for ~80 nationalities (US, EU, UK, CA, AU, NZ, GCC, Maghreb, JP) — verify at Ministère des Affaires Étrangères `https://www.diplomatie.gov.tn/`
- **Carte de séjour ordinaire**: 1-year renewable residence permit; available on grounds of property + means + family + business; issued by **Direction Générale de la Sûreté Nationale** (Ministry of Interior). Property ownership ≠ automatic residency but supports the file.
- **Investor Residence Permit** under TIA framework — discretionary; **est. ≥ TND 1 M (~USD 320 k @ 3.1)** real-estate or business investment can support a multi-year residence permit. Not a statutory tier with published criteria — confirm at TIA in writing before relying.
- **No formal "golden visa" / CBI** programme via property as of 2026-05. A **Tunisia Investor Visa** decree is reportedly under reform 2024–2026 but **not enacted** at last verification — verify at TIA + Journal Officiel `http://www.iort.gov.tn/` before relying.
- **Citizenship**: 5 years continuous residence + Arabic-language requirement + good conduct (Code de la Nationalité). **Dual citizenship now allowed** (post-2014 Constitution; retained by 2022 Constitution).

### Ownership via Tunisian SARL / SUARL (urban projects only)

- Common structure for foreigner-controlled urban or tourism property held through a corporate vehicle
- **SARL** minimum capital **TND 1,000** (Code des Sociétés Commerciales 2000); **SUARL** is single-shareholder variant
- Foreign-controlled SARL for **immatriculé urban** property: governor authorisation still required *unless* property is in a Zone Touristique
- Foreign-controlled SARL for **agricultural** land: blocked (the underlying restriction follows the asset, not the holder)
- Annual filings at the **Registre National des Entreprises (RNE)** — `https://www.registre-entreprises.tn/`

### Confidence

**HIGH** for the governor-authorisation default rule + agricultural-land ban (CDR + Loi 64-5 du 12 mai 1964 are stable foundational texts). **HIGH** for BCT FX-inflow registration mechanics (Code des Changes + standard banking practice well-documented). **MEDIUM** for the Zone Touristique current map (ONTT updates not always promptly published — always verify the parcel's current zone status with the commune + ONTT). **MEDIUM** for the Investor Visa pending reform (decree drafted but not gazetted at last verification).

---

## Section: `--price`

### Primary sources (Tunisia-specific)

- **INS — Institut National de la Statistique** (`https://www.ins.tn/`) — publishes **Indice des Prix à la Production des Logements Neufs (IPPLN)** quarterly, plus census housing-stock data. Coverage is index-only (base 100), NOT absolute TND/m². Use for *trend*, combine with listings for *level*.
- **BCT real-estate financial-stability annex** — `https://www.bct.gov.tn/bct/siteprod/page.jsp?id=53` — aggregate residential lending + market-stress signals
- **Conservation de la Propriété Foncière (CPF)** — `https://www.domainetat.tn/` — registered transactions are not publicly searchable; notaries can pull *références notariales* on similar transactions in the délégation — ask your notary
- **Direction Générale des Impôts (DGI)** under Ministry of Finance — `https://www.finances.gov.tn/` and `https://jibaya.tn/` — **valeurs locatives de référence per délégation: data not publicly available on the DGI portal — verify at the Direction Générale des Impôts** (the `jibaya.tn/documentation/` base carries general Documentation Fiscale but no valeur-locative tables, 2026-09-18 verified). Where obtained from the administration, the reference values act as a registration-duty floor and are useful only as a *lower-bound* sanity check.

### Listing platforms

| Platform | Coverage | Notes |
|---|---|---|
| **Tayara.tn** (`https://www.tayara.tn/`) | National generalist; largest classifieds | Very high volume incl. real estate; quality variable; many duplicates |
| **Mubawab Tunisie** (`https://www.mubawab.tn/`) | Pure real-estate portal; agency-leaning | Filters by ville, délégation, prix, surface |
| **Avito Tunisie** | Historically active; status fluctuates 2024–2026 | Verify live before relying |
| **Menzili.tn** (`https://www.menzili.tn/`) | Real-estate focused; agency network | Mid-segment + some luxury |
| **Jumia House Tunisia** | Has been intermittent; verify live |  |
| **Agencies — luxury / coastal**: Sotunisia Immobilier, Tunisia Sotheby's International Realty, Carthage Real Estate (Gammarth–Sidi Bou Saïd–La Marsa), Djerba Property | Higher segment + foreign-buyer focus | Often quote in EUR or USD |

### Indicative price bands (2025 — listings + agency reports, est.)

> ⚠️ TND/m² listings vary 2× within a single délégation. Treat the table as **est.** ranges from listing aggregation; confirm with notarial references for the specific street. (Per listing — verify with cadastre / on visit.)

| City / area | Quartier example | Listing TND/m² (est., 2025) | EUR/m² (est. @ 3.35) |
|---|---|---:|---:|
| Tunis | Berges du Lac 1+2, Centre Urbain Nord | ~5,000–9,000 | ~€1,490–€2,690 |
| Tunis | La Marsa, Gammarth | ~5,500–11,000 | ~€1,640–€3,280 |
| Tunis | Sidi Bou Saïd (heritage) | ~6,000–14,000+ | ~€1,790–€4,180+ |
| Tunis | Carthage, Salambô, Le Kram | ~3,500–7,500 | ~€1,045–€2,240 |
| Tunis | El Manar, El Menzah, Mutuelleville | ~3,500–7,000 | ~€1,045–€2,090 |
| Tunis | Médina (riad / dar) | ~2,000–5,000 (built) | ~€595–€1,490 |
| Hammamet | Yasmine, Nord (zone touristique) | ~3,500–7,000 | ~€1,045–€2,090 |
| Sousse | Port El Kantaoui, Khezama, Sahloul | ~3,000–6,500 | ~€895–€1,940 |
| Monastir | Skanès, Marina | ~2,800–6,000 | ~€835–€1,790 |
| Mahdia | Corniche zone touristique | ~2,500–5,500 | ~€745–€1,640 |
| Djerba | Houmt-Souk, Midoun, Aghir (front de mer) | ~2,500–6,000 | ~€745–€1,790 |
| Sfax | Centre, Route de Tunis | ~2,000–4,500 | ~€595–€1,345 |
| Bizerte | Centre, Corniche | ~2,000–4,500 | ~€595–€1,345 |
| Tabarka | Front de mer, zone touristique | ~2,500–5,000 | ~€745–€1,490 |

Source: aggregated from Tayara + Mubawab + Menzili agency listings, Q1–Q2 2025. For *transaction* (not listing) prices, ask the notary for **comparables notariales** in the délégation — typically 5–15 % below listing.

### Compute steps

1. Listing TND/m² = listing TND ÷ surface m² (clarify: **surface couverte** vs **surface utile** vs **surface habitable** — listings often conflate)
2. Compare to INS IPPLN trend for the gouvernorat (year-over-year direction)
3. Compare to DGI **valeurs locatives de référence** (lower bound, registration-duty floor)
4. Ask notary for 3–5 *comparables notariales* same délégation same year
5. **Trap — médina (Tunis, Sfax, Sousse, Kairouan)**: surfaces include patios, terrasses, double-height voids; "200 m²" dar may have 120 m² liveable. Re-measure.
6. **Trap — VEFA (vente sur plan)**: developer prices often *exclude* parking + cave + finishing options. Get the **prix tout compris**.
7. **Trap — currency mismatch**: listings on coastal foreign-buyer markets often quote in **EUR with TND for show**. The EUR price is what the seller actually expects. Confirm currency of payment IN WRITING in the *promesse de vente*.

### Confidence

MEDIUM — asking-price listings are abundant on Tayara + Mubawab + Menzili, but **transaction-verified price data is not publicly available** in Tunisia. INS IPPLN is index-only. Foreign buyers should commission a local notary or chartered surveyor (*expert immobilier*) for 3–5 sold-comparable estimates per neighbourhood.

---

## Section: `--traffic`

### Primary sources

- **Ministère de l'Équipement et de l'Habitat — Direction Générale des Ponts et Chaussées (DGPC)** — `https://www.mehat.gov.tn/` — manages the réseau routier national + publishes periodic **Recensement de la Circulation** counts on RN/RR/RL roads (most recent comprehensive count 2018–2019; partial updates 2023)
- **TUNISIE AUTOROUTES (Société Tunisie Autoroutes — STA)** — `https://www.tunisieautoroutes.com/` — autoroute network operator (A1 Tunis–Sfax, A3 Tunis–Oued Zarga, A4 Tunis–Bizerte); publishes annual traffic stats per péage
- **INS Transport Yearbook** — `https://www.ins.tn/` — vehicle registrations by gouvernorat, road km by class
- **OSM fallback**: highway tags map to Tunisian road classes:
  - `motorway` = autoroute (A1–A4 + extensions)
  - `trunk` = voie expresse (e.g., GP1 sections)
  - `primary` = Route Nationale (RN / GP)
  - `secondary` = Route Régionale (RR / MC)
  - `tertiary` = Route Locale (RL)
  - `residential` = local urban

### Verdict bands (TMJA, generic)

- 🟢 < 2,000 v/d (rural RL, urban side street)
- 🟡 2,000–8,000 v/d (busy RR, urban quartier arterial)
- 🟠 8,000–25,000 v/d (RN, urban boulevard)
- 🔴 > 25,000 v/d (autoroute approach, central Tunis/Sousse boulevards)

### Tunis specific

- **Avenue Habib Bourguiba (Tunis centre)**: > 30,000 v/d — 🔴
- **Av. Mohamed V + Av. de la Liberté**: > 25,000 v/d
- **Autoroute A1 (Tunis–M'saken)**: ~50,000–80,000 v/d on Tunis approach (STA 2023 data, verify) — 🔴 if property is < 300 m
- **Berges du Lac causeway (Pont Radès–La Goulette)**: heavy commute peaks
- **Métro Léger de Tunis (TGM + 6 tram lines)**: pulls some surface traffic; 50 m noise + vibration corridor near alignment

### Hammamet / Sousse / Djerba specific

- **Hammamet–Yasmine GP1 corridor**: heavy summer-tourism peaks (Jun–Sep); winter quiet
- **Sousse corniche + GP1**: similar seasonality
- **Djerba causeway (chaussée romaine, El Kantara)**: single 2-lane bottleneck for the entire island; severe summer congestion + occasional flooding closures

### Noise verdict — Tunisia-specific add-ons

- **Mosque proximity (adhan)**: 5× daily call to prayer, amplified, audible 200–500 m. Pre-dawn (~5 AM) is the sleep-disrupter. Map nearest mosque before offer.
- **Souks / nightly cafés**: in medinas + tourist quartiers, ambient noise extends past midnight in summer
- **Construction**: Tunis Berges du Lac 2 + Sousse Sahloul + Hammamet Yasmine in active build-out; check for adjacent permits at the commune (service de l'urbanisme)
- **Air pollution**: Tunis + Sfax periodic PM10 exceedances (INS environment indicators); not as severe as Cairo but worse than EU norms

### Confidence

LOW–MEDIUM — per-segment traffic counts comparable to French TMJA datasets are **partially available** for Tunisia (2018–2019 national recensement is the most recent comprehensive baseline; STA péage data is current). For high-stakes purchases, a site visit during peak hours (Tunis: Mon–Fri 7–9 AM, 5–7 PM; coastal: Sat–Sun summer afternoons) is essential.

---

## Section: `--tax`

### One-time at purchase

| Item | Rate / amount | Source |
|---|---|---|
| **Droits d'enregistrement (registration duty)** | **Progressive brackets per LdF 2024** — for **existing/older properties**: **6 % (< TND 500k), 8 % (TND 500k–999k), 10 % (> TND 1M)**; for **new properties from approved promoter**: 1 % fixed (< TND 500k), progressive 3 %+complementary higher; **residential land**: 1–5 % by surface. CPF 1 % remains. (LdF 2018 had unified at flat 5 % — now superseded; Jan 2026 reforms also doubled inter-family donation flat fee 100→200 TND, removed 10 %/yr punitive revaluation for late registration, repealed cash-payment-refusal provision) (2026-05-27 verified, source Bigdatis 2025 + Immobilier Djerba + Managers.tn 2026) | DGI — Code des Droits d'Enregistrement et de Timbre, `https://www.finances.gov.tn/` |
| **Conservation Foncière fee (CPF — droit d'inscription)** | **~1 %** of price (`est.` — the CPF fee schedule is set by **décret n° 98-972 du 27 avril 1998 relatif à la fixation des redevances revenant à la C.P.F au titre des prestations fournies par ses services**; the rate itself is **not published on the ministry site or the SICAD service sheet — verify against the décret text in the JORT**) | Ministry of State Domains, `https://www.domainetat.tn/`; CPF service sheet `http://www.sicad.gov.tn/Fr/Prestation_Delivrance-du-titre-de-propriete_57_3_D1167` (2026-09-18 verified) |
| **Notaire (notarial fees)** | **~1 %** of price (`est.` — sliding scale. The tariff is **fixed by joint ministerial arrêté, not by a professional chamber**: arrêté des ministères de la Justice et des Finances du **8 avril 1975** portant fixation du tarif des honoraires des notaires et huissiers-notaires, as amended by the arrêtés of **5 avril 1985, 7 février 1991 and 8 mai 2002**; the profession is organised by **loi n° 94-60 du 23 mai 1994**. The Ministry of Justice publishes the instrument list but **no rate table**, so the ~1 % is a practitioner estimate — verify the current barème against the arrêté text in the JORT) + **19 % VAT (TVA)** on the fee — `https://www.justice.gov.tn/index.php?id=278&L=3` (2026-09-18 verified) |  |
| **Timbre fiscal (stamp duty on the deed)** | nominal flat amounts per page | Code des Droits de Timbre |
| **Honoraires d'agent immobilier** | **2.5–3 %** of price + **19 % TVA** typical (negotiable; sometimes split 50/50, sometimes seller pays) | Market practice |
| **Total transaction cost (buyer side)** | **~10–14 %** of price for existing resale (registration duty 6–10 % + notary ~1 % + CPF 1 % + agent 2.5–3 %); **~5–6 %** for new-build from approved promoter (1 % duty) | Sum of above |

### Annual taxes

| Tax | Base | Rate | Notes |
|---|---|---|---|
| **TIB — Taxe sur les Immeubles Bâtis** | *Valeur Locative Théorique (VLR)* assessed by the commune; base = 2 % of (surface couverte × prix de référence m²) per category | Progressive: **8 % to 25 %** of VLR depending on commune services tier (collecte ordures, éclairage, voirie, assainissement) | Loi 1997-11 + LdF 2024 adjustments. Modest absolute amounts (typically TND 100–800/yr for a mid-range apartment) |
| **TNB — Taxe sur les Terrains Non Bâtis** | Cadastral/référence value of unbuilt urban land | **0.5–3 %** | Discourages land-banking; rates per commune |
| **Taxe de balayage / contribution communale** | Often consolidated into TIB | varies | Pays even if vacant |

### Income tax on rental (PIT)

- **Residents**: rental income (*revenus fonciers*) added to global income; progressive PIT brackets **0 % to 35 %** (LdF 2024 brackets); deduction of 30 % forfaitaire OR actual charges + interest
- **Non-residents**: rental income from Tunisian property is **Tunisia-sourced** → taxable in Tunisia; **15 % withholding-at-source** on gross rental (libératoire under standard regime) — verify current at DGI; certain DTAs (France, Germany, Italy, UK, Switzerland, Belgium, GCC) may modulate
- Reportable annually via DGI online platform (système Adeb / e-déclaration)

### Capital gains — Plus-Value Immobilière (PVI)

- **Both resident AND non-resident individuals**: **15 %** if sold within 5 years of acquisition; **10 %** if sold after 5 years (2026-05-27 verified, source PwC Worldwide Tax Summaries Tunisia + Synergie Audit + profiscal.com + LdF 2025 PKF guide). The **25 % rate** applies ONLY when the sale is to specific public-entity buyers — *agences foncières*, *agences touristiques/industrielles/de l'habitat*, *Société Nationale Immobilière de Tunisie (SNIT)*; **not** a generic non-resident rate.
- LdF 2025 proposed a rise to 20 % WHT on title-cession PVI for **non-resident corporate entities (personnes morales)** — that is *titres* (shares), NOT real estate, and does not apply to individuals.
- **Withholding-at-source**: by the notary at deed signing
- **Exemptions**:
  - **Primary residence held ≥ 5 years continuous** (résidence principale habituelle): full exemption
  - **Donations en ligne directe** (parents, children, spouse): exempt under conditions
  - First sale of social housing under specific programmes: exempt
- **Inflation coefficient**: applied to acquisition cost based on year of purchase (DGI table, updated annually)
- **Declaration**: at deed registration; libératoire withholding final for non-residents

### Worked example — non-resident sale 2026 (PVI corrected to 10 %/15 % schedule, 2026-05-27)

Sale of a Hammamet apartment held 7 years by a non-resident foreigner:
- Sale price: TND 600,000
- Purchase 2019: TND 380,000
- Works (with TVA-bearing invoices): TND 40,000
- Inflation coefficient ~1.18 (DGI table, illustrative)
- Cost basis revalued: (380,000 + 40,000) × 1.18 = 495,600 TND
- Net gain: 104,400 TND
- Held 7 years > 5 years → **PVI rate = 10 %** (resident AND non-resident individuals): **10,440 TND** (~€3,116 @ 3.35) withheld by notary
- Had the holding been ≤5 years, PVI would have been **15 %** → 15,660 TND
- 7 years > 5-year primary-residence threshold but **non-resident does not qualify as primary residence** → exemption does not apply → full PVI due
- The **25 % rate** would apply ONLY if the buyer were a specific public entity (agence foncière, SNIT, etc.) — not relevant for a private-market sale (2026-05-27 verified, source PwC + Synergie Audit + profiscal.com)

### VAT (TVA) on new builds

- **Standard rate**: **19 %** (raised from 18 % by LdF 2018)
- **First sale of new residential by registered developer**: **13 %** reduced rate (LdF 2018 + amendments)
- **Resale (second-hand)**: **0 %** (TVA out of scope; only registration duty applies)
- **Off-plan (VEFA / vente sur plan)**: 13 % on staged payments to developer

### Other taxes

- **Wealth tax**: **none** in Tunisia
- **Inheritance / donation duty**: progressive based on relationship + value; in-line donations (parent–child, spouse) at preferential rates
- **Stamp duty on rental contracts**: nominal per contract

### Future risk

- **LdF 2024 + 2025** continue to adjust TIB brackets + non-resident PVI rate — **verify current** at DGI before any sale
- DGI **valeur locative de référence** revaluation cycle: periodic upward updates raise effective registration tax even when listing price is honest. Expect another adjustment cycle.
- Possible **wealth tax reintroduction** under IMF-programme conditionality if EFF resumes (suspended Mar 2024); not enacted at last verification

### Confidence

HIGH on the legal framework (Code des Droits d'Enregistrement, Code de la TVA, Code de l'IRPP — all primary, cross-verified). MEDIUM on the precise PVI rate at deed signing: individual PVI is **10 % (>5 yrs) / 15 % (≤5 yrs)** for residents AND non-residents; the **25 %** rate applies ONLY to sales to specific public-entity buyers (agences foncières/touristiques/industrielles/habitat, SNIT), not generic non-residents. The only pending proposal is a **20 % WHT on non-resident corporate (personne morale) share-cessions (titres, not real estate)** — not gazetted at last verification; re-check at deed signing.

---

## Section: `--rental`

### Long-term residential

- **Lease law**: governed by the Code des Obligations et des Contrats (COC) + Loi 1976-37 on residential leases. Standard duration **1 year renewable**; landlord must give formal notice (*mise en demeure*) for non-payment via huissier-notaire (bailiff)
- **Caution (deposit)**: market practice 1–3 months' rent (no statutory cap); held by landlord (no escrow)
- **Rent control**: **no general control**, but indexation typically tied to INS *Indice des Prix à la Consommation* (IPC) annually
- **Eviction**: judicial; can take **6–18 months** for non-payment cases (Tribunal de Première Instance). Build in reserves.
- **Tax**: see `--tax` § Income tax on rental — non-resident landlords subject to 15 % WHT on gross

### Short-term rentals (location meublée touristique)

> ⚠️ The framework is **fragmented and tightening**. There is a national regime (Décret 2018-417) but enforcement is patchy. **Verify current at ONTT + the commune** before listing.

#### Track 1 — Maison d'hôtes / table d'hôtes / chambre d'hôtes classified

- **Classification regime**: **ONTT — Office National du Tourisme Tunisien** (`https://www.tourisme.gov.tn/?page_id=3236&lang=fr`) under **Décret 2018-417** + earlier Loi 1990-21 amendments
- **Categories**: maison d'hôtes (1, 2, 3 étoiles); chambre chez l'habitant; gîte rural; villa de tourisme
- **Requirements**: minimum room standards, fire safety, hygiene certification (ANCSEP), declaration to ONTT, *carte professionnelle* for the operator
- **Benefits**: legal status, can advertise on platforms, eligible for tourism-zone fiscal incentives
- **Tax**: business income (BIC equivalent), IRPP or IS depending on structure

#### Track 2 — Informal Airbnb / Booking listing

- **Strict reading of the law**: requires touristic classification + commerce registration (*patente / registre national des entreprises*) + IRPP/IS reporting + TVA above thresholds + **taxe hôtelière** per overnight (set by commune; ~TND 1–4/night per category)
- **In practice**: enforcement uneven; large platform listings without classification widespread; **ONTT + Ministry of Tourism + commune crackdowns periodic** (2023–2024 increased inspection in Tunis Médina + Sidi Bou Saïd + Djerba)
- **Risk if informal**: tax recovery + 100 % penalty + classification refusal for future formal status
- **Platform reporting**: Airbnb + Booking now report to Tunisian authorities under bilateral information-exchange agreements (in line with EU DAC7 spillover and Tunisian tax-authority MOUs)

#### Hotspot-specific notes

- **Sidi Bou Saïd + La Marsa + Gammarth**: heavy regulatory + neighbour scrutiny since 2023; heritage-zone permits required for any structural work in Sidi Bou Saïd (classified zone under Ministère de la Culture)
- **Djerba**: STR demand robust May–Oct; weak Nov–Apr; informal Airbnb tolerated but increasing inspection
- **Hammamet–Yasmine**: gated zone-touristique resorts have **HOA bylaws often forbidding STR** — read syndic règlement before buying
- **Tunis Médina**: heritage classification (UNESCO 1979) — restoration permits required from **INP — Institut National du Patrimoine** (`https://www.inp2020.tn/`)

### Realistic gross yields (est., 2025)

> Estimates from listing aggregation + ONTT classification reports; verify per-property.

| Configuration | Gross yield (est.) |
|---|---|
| Tunis Berges du Lac — 2-pièces long-let | ~5–7 % |
| Tunis La Marsa / Gammarth — long-let | ~4–6 % |
| Hammamet Yasmine — 2-pièces short-let (May–Oct peak) | ~6–10 % gross (high vacancy Nov–Apr) |
| Sousse Port El Kantaoui — short-let | ~5–9 % |
| Djerba Houmt-Souk / Midoun — short-let | ~5–9 % |
| Sfax / Bizerte — long-let | ~4–6 % |
| Médina riad short-let (Tunis, Sfax) | ~5–8 % gross (operationally heavy) |

Net yields after PVI/IRPP + management + maintenance + commune taxes typically 50–65 % of gross.

### Strategic notes

- **Médina dars (Tunis, Sfax)**: tourism gold standard but operationally heavy (skilled staff, 24/7 presence, INP permits)
- **Coastal resort apartments (Hammamet, Sousse, Djerba)**: marked seasonality; July–August peak; winter dead
- **Tunis Lac 1+2**: cleaner regulatory path, professional management available, year-round tenant pool (executives, embassy staff)
- **BCT repatriation of rental income**: only if the property was *registered via authorised bank at purchase* (see Foreign buyer eligibility § BCT)

### Confidence

MEDIUM — Tunisian STR landscape is fragmented, enforcement patchy, HOA bylaws + ONTT classification are the binding rules. Verify at parcel level before underwriting any rental yield.

---

## Section: `--work=<profession>`

### Job platforms

| Platform | Coverage |
|---|---|
| **Tanitjobs** (`https://www.tanitjobs.com/`) | Largest Tunisian job board; bilingual FR/AR; corporate + tech |
| **Keejob** (`https://www.keejob.com/`) | Active mid-market |
| **Bayt.com Tunisie** | MENA-wide; senior |
| **Emploitunisie.com** | Generalist |
| **LinkedIn Tunisie** | Strong in finance, IT, multinationals (Tunis + Sfax) |
| **ANETI** (`https://www.emploi.nat.tn/`) | Agence Nationale pour l'Emploi et le Travail Indépendant — public job + training agency |

### Foreign-resident employment

- **Carte de séjour** required for any foreigner to be employed by a Tunisian entity. Issued by Ministry of Interior; usually 1-year renewable, tied to specific employer + job title
- **Work permit**: **autorisation de travail** issued by Ministry of Vocational Training and Employment (`https://www.emploi.gov.tn/`); required before signing employment contract
- **TIA Investor Status**: for foreigners running a Tunisia-based business under TIA approval, a multi-year residence + work permit can be packaged
- **Self-employment** as a non-resident is structurally hard — Tunisian commercial registration (RNE) requires a residence permit or a Tunisian-controlled company
- **Remote work for foreign employer / digital nomad**: no specific Tunisian visa exists; tourist-visa stays + extensions widely used in practice (legal grey zone for income — technically Tunisia-sourced if performed on Tunisian soil)

### Self-employment / business setup

- **Patente / Auto-entrepreneur**: a simplified regime exists for individual *commerçants* + artisans under fiscal-forfait régime; ceilings + flat-tax modalities under DGI rules — verify current
- **SARL** (limited liability): minimum capital **TND 1,000**; standard structure for SMEs; 2 to 50 partners
- **SUARL**: single-shareholder SARL
- **SA (société anonyme)**: minimum capital **TND 5,000** non-listed; **TND 50,000** listed; for larger ventures
- **TIA registration** (`https://tia.gov.tn/`): one-stop investor portal, replaced FIPA in 2017 reform; lists incentive zones + sectoral regimes
- **Foreigners as managers/shareholders**: allowed; the **carte de séjour** is required for active management presence > 90 days

### Salaried benchmarks (Tunisian market, est., 2025)

| Role | Gross TND/month (est.) |
|---|---:|
| **SMIG (minimum wage 2025, 48h/wk industry)** | ~TND 460/month (Ministère des Affaires Sociales — verify current) |
| **SMIG (40h/wk regime)** | ~TND 400/month |
| Junior engineer (IT, Tunis) | ~TND 1,500–2,800 |
| Mid-level developer (Tunis) | ~TND 2,800–5,000 |
| Senior expat finance professional | ~TND 6,000–15,000+ |
| Bilingual (FR/AR) admin | ~TND 800–1,800 |
| Tour guide / hospitality (Hammamet, Djerba) | ~TND 600–1,500 + tips |

Note: TND devaluation 2018–2024 has cratered real local salaries in EUR/USD terms — a 2018 TND 3,000/month salary (~€1,000) is now ~€895 at 2026 rates without raises.

### Catchment heuristics

- **Tunis Grand Tunis (Tunis + Ariana + Ben Arous + Manouba)**: ~2.7 M population — full job market for any profession
- **Sfax**: ~1 M — petrochemical + light manufacturing + commerce
- **Sousse–Monastir conurbation**: ~700 k — tourism + textile + IT (technopole El Ghazala/Sousse)
- **Bizerte**: ~140 k — port + petrochemical
- **Djerba (Houmt-Souk + Midoun)**: ~165 k — tourism-dependent; collapses Nov–Mar
- **Interior cities (Kairouan, Gafsa, Kasserine, Sidi Bouzid)**: thinner labour markets; expats typically run own businesses or remote-work

### Confidence

MEDIUM — wage benchmarks are sourced to ANETI + INS but shift with TND volatility; verify current EUR/USD-equivalent at transaction.

---

## Section: `--risks`

### Primary national / regional risk sources

| Source | URL | What it gives |
|---|---|---|
| **ONPC — Office National de la Protection Civile** | `http://www.onpc.nat.tn/` | National civil protection, hazard awareness |
| **INM — Institut National de la Météorologie** | `https://www.meteo.tn/` | Weather, storm warnings, climate baseline |
| **CNCT — Centre National de Cartographie et Télédétection** | (under Ministry of Defence) | Hazard mapping, partially restricted |
| **APAL — Agence de Protection et d'Aménagement du Littoral** | `https://www.apal.nat.tn/` | Coastal-zone management, DPM, erosion mapping |
| **DGRE — Direction Générale des Ressources en Eau** | (under Ministry of Agriculture) `https://www.agriculture.tn/` | Hydrology, flood-prone zones, oued mapping |
| **Plan d'Aménagement Urbain (PAU)** | At each commune urbanisme office | Local zoning + risk overlays |
| **USGS Tunisia seismicity** | `https://earthquake.usgs.gov/earthquakes/search/?maxlatitude=38&minlatitude=30&maxlongitude=12&minlongitude=7` | Cross-check seismic events |
| **ANCSEP — Agence Nationale de Contrôle Sanitaire et Environnemental des Produits** (under the tutelle of the Ministère de la Santé; created by décret n° 99-779 du 5 avril 1999) | `http://www.ancsep.rns.tn/` (http only — do not upgrade the scheme) | Sanitary + environmental health, water/bathing-water and chemical-product surveillance |

### Seismicity — Tunisia is moderate-low

- **Tunisia is on the African plate**, north-east margin (African–Eurasian convergence). Two main seismic zones:
  - **Northern Tunisia (Tunis, Cap Bon, Bizerte, Tabarka)**: moderate hazard; historic events include **Sousse 1909 M 5.0**, **Tunis 1957 M 5.5**, **Cap Bon 2018 swarm**
  - **Southern Tunisia (Gabès, Médenine, Tataouine)**: low–moderate; far-field effects from Algeria + Libya seismicity
- **Major seismic events from neighbours**: **El Asnam Algeria 1980 M 7.3** felt in Tunisia; **2003 Boumerdes Algeria M 6.8** felt; **Italian Sicilia events** (1693 historic, 1968 Belice, 2002 Etna) felt on north coast + Cap Bon
- **Building seismic code**: **Règles Parasismiques Tunisiennes (RPT 1997)** — mandatory for new construction in seismic-zone communes since 1998. **Pre-1997 buildings** + traditional rural construction (pisé/adobe in interior) are highest-risk.
- **Tsunami theoretical risk**: 1693 Sicily + 1755 Lisbon tsunamis affected Tunisian coast; modeled SLR + tsunami hazard maps for Cap Bon, La Goulette, Djerba (UNESCO IOC NEAMTWS programme)

### Flood risk

- **Coastal**: Mediterranean coast — winter storm surge + occasional flooding low-lying coastal compounds (Hammamet–Yasmine, Sousse Sahloul, Djerba). **APAL coastal-erosion maps** show retreat zones at Hammamet, Mahdia, Djerba (some beaches retreating 0.5–1.5 m/yr)
- **Riverine (oueds)**: Tunisian rivers are mostly **oueds** — dry most of the year, **flash-flooding violently after rain**:
  - **Medjerda valley** (north): Tunisia's only perennial river; major floods 1973, 2003, 2012, 2024
  - **Cap Bon flash floods Sept 2018**: catastrophic — **Nabeul + Beni Khalled + Soliman**: > 50 mm/hr rainfall, > 5 deaths, hundreds of homes destroyed; reshaped APAL flood-zone maps
  - **Sahel + interior wadis**: violent flash floods after autumn storms (Kasserine, Sidi Bouzid, Gabès)
- **Verification**: PAU at the commune **must show riverine setback (zone non aedificandi le long des oueds)**; DGRE and Direction des Bassins Versants confirm. **Never buy in an oued bed, on a low riverbank, or in a flash-flood corridor without seeing the commune's hazard overlay.**

### Drought + water stress (the silent risk)

- Tunisia is **severely water-stressed** — total renewable water resources est. ~400 m³/capita/year (illustrative; verify current per-capita figure at FAO AQUASTAT / World Bank), well below the 500 m³ "absolute scarcity" threshold
- **2023–2024 record drought**: reservoirs (Sidi Salem, Sidi El Barrak, Bouhertma) dropped below **30 % capacity**; SONEDE imposed water-rationing in Tunis + several gouvernorats (cuts overnight + per-day quotas)
- **Long-term implication**: agricultural land value at risk; coastal cities increasingly desalination-dependent (SONEDE Djerba, Sfax desal plants operational; Sousse expansion); residential water security uncertain in some interior + island locations
- **For property buyers**: verify the parcel's water source (SONEDE mains / private well / cistern) + typical summer cuts pattern with the commune

### Coastal erosion + SLR

- **APAL** monitors coastal retreat: **Hammamet beach + Mahdia + Djerba Aghir + Tabarka** all show measurable retreat; some beaches lost 30–50 m of width since 1990s
- **Climate Central Coastal Risk** projections: 30–60 cm SLR by 2100 under RCP4.5; up to 80–100 cm RCP8.5 — exposes **Djerba, Kerkennah islands, Tunis Lac edges, low-lying parts of Sfax, Mahdia old town**
- **Pre-purchase check**: APAL *bande de servitude* (DPM setback line) must be respected; confirm the parcel is not partly on DPM (public maritime domain — inalienable)

### Climate + heat

- **Heatwaves**: summer interior >45 °C peaks (Kebili, Tozeur, Kairouan); coastal moderated by sea breeze but humidity strong
- **Sahel encroachment**: progressive aridification of central + southern Tunisia (Sahara advancing ~5–10 km/decade in some studies)
- **Sandstorms (sirocco / chehili)**: hot dry south wind, periodic, mostly south + interior
- **Wildfires**: northern Khroumirie (Tabarka–Aïn Draham) cork-oak forests; Cap Bon scrub; increasing frequency 2017–2024

### Political + economic context (NOT a hazard line item but materially affects property)

- **Post-2021 constitutional revisions** (President Saied's emergency measures + 2022 referendum + 2023–2024 elections) have shifted Tunisia toward presidential system; investor uncertainty
- **IMF EFF programme**: USD 1.9 bn deal **negotiated 2022, suspended Mar 2024** when authorities rejected conditionality; subsidy reform + dinar flexibility uncertain
- **Sovereign rating (2026-05-27 verified)**: **Moody's Caa1 stable (upgraded from Caa2 on 28 Feb 2025 — first improvement in over a decade); Fitch upgraded to B- stable; S&P verify** — direction is now positive after a decade of downgrades; affects banking-system FX availability (source: countryeconomy.com + dispatchrisk + Fitch announcement via Zawya)
- **Crime**: low–moderate; Tunis safe at neighbourhood level; tourism areas heavily policed; petty theft in souks + some Tunis neighbourhoods (Bab Souika, Hafsia after dark)

### Build-era hazards

| Era | Hazards |
|---|---|
| **Pre-1881 médina (dars, traditional)** | Lime mortars, stone + brick, weak seismic resistance, party-wall complexity, INP heritage classification overlay |
| **1881–1956 (Protectorate, Art Déco / Néo-Mauresque)** | Reinforced concrete early period, asbestos likely in roofs/insulation, lead pipes, electrical not to current code |
| **1956–1980** | Reinforced concrete; pre-RPT so seismically vulnerable; asbestos in panels/roofs; lead paint |
| **1980–1997** | RPT 1997 not yet enforced; informal builds widespread (esp. peri-urban); quality variable |
| **1997–2010** | RPT 1997 nominal; enforcement varies by commune |
| **Post-2010** | Modern seismic + energy code; new compounds (Lac 2, Sahloul, Yasmine extensions) generally compliant |

### Mandatory diagnostics at sale — Tunisia specifics

> Tunisia does **not** have a French-style mandatory **DDT (Dossier de Diagnostic Technique)**. Buyer protections come from:

| Document / check | Required because | Source |
|---|---|---|
| **Extrait du titre foncier (CPF)** ≤ 3 months | Verifies title, owner, charges, mortgages | Conservation Foncière |
| **Plan parcellaire / plan cadastral** | Defines exact parcel boundaries | OFNT / OTC |
| **Permis de bâtir + permis d'occuper** | Verifies legal construction | Commune service de l'urbanisme |
| **Quitus fiscal (TIB + autres taxes communales)** | Confirms no unpaid commune taxes | Recette des finances |
| **Certificat de non-opposition (médinas, heritage zones)** | Verifies no pre-emption right exercise | Commune + INP for classified zones |
| **APAL DPM-setback verification** | For any seafront parcel | APAL `https://www.apal.nat.tn/` |
| **Étude technique (structure)** for older/médina properties | Buyer-commissioned, recommended | Independent ingénieur conseil |
| **Diagnostic plomberie / électricité** | Buyer-commissioned, recommended pre-1997 | Independent |

**Verdict**: due diligence is more buyer-driven in Tunisia than in EU jurisdictions. Don't skip the structural engineer for any pre-1980 build, never skip the title extract, and always verify the APAL setback for coastal parcels.

### Climate projections to 2050

- +1.5–3.0 °C warming under SSP2-4.5 / SSP5-8.5 (Plan Bleu Méditerranée + INM)
- **Significant rainfall decrease** (–10 % to –30 %) — water stress worsens
- Coastal SLR ~30–60 cm by 2100 (Djerba, Kerkennah, Mahdia, Sfax need close monitoring)
- More extreme rain events when they do occur (flash flood risk rising — 2018 Cap Bon style events more frequent)
- Heat days >40 °C in Tunis: from a few/year baseline to potentially 20–40/year by 2050

---

## Section: `--mains`

### Water + sewer operators

| Operator | Coverage |
|---|---|
| **SONEDE — Société Nationale d'Exploitation et de Distribution des Eaux** | National potable water; `https://www.sonede.com.tn/` |
| **ONAS — Office National de l'Assainissement** | National wastewater + sewerage; `https://www.onas.nat.tn/` |
| **Some communes** operate their own sewer + stormwater | varies |

### Verification path

1. SONEDE delivers potable water nationally; ONAS handles sewerage in urbanised communes (~170 communes covered as of 2024 — patchy coverage in rural + outlying areas)
2. Listing language to check:
   - "raccordé à la SONEDE / eau de ville" = mains water ✅
   - "raccordé au réseau ONAS / égouts publics" = mains sewer ✅
   - "puits / forage privé" = well (private water source — check potability + DGRE quotas)
   - "fosse septique" / "puits perdu" = septic tank / soakaway (no mains sewer)
3. Demand the latest **factures (water + electricity bills)** from seller — the SONEDE / STEG meter PDL number on the bill confirms connection
4. For new construction in peri-urban: check **certificat de raccordement** issued by SONEDE + ONAS
5. Rural / médina periphery: many parcels lack mains sewer — **verify, don't assume**
6. **Djerba + Kerkennah specifics**: limited sewer coverage; many properties on individual fosses; SONEDE Djerba desal plant operational since 2018; summer water-pressure issues common

### Cost ranges (est.)

| Scenario | Cost (TND, est.) |
|---|---:|
| New SONEDE connection (urban, < 30 m to main) | ~500–2,500 |
| ONAS sewer connection | ~1,500–6,000 |
| Connection where mains exist but distance > 50 m | ~3,000–15,000 |
| Septic system installation (compliant) | ~5,000–15,000 |
| Modern micro-station d'épuration | ~12,000–30,000 |
| Well drilling (forage) | ~5,000–25,000 + DGRE autorisation required |

### Power & gas

- **Electricity + gas**: **STEG — Société Tunisienne de l'Électricité et du Gaz** (`https://www.steg.com.tn/`) — vertically integrated utility; standard 230 V / 50 Hz, EU plug
- **Natural gas distribution**: STEG operates urban natural-gas networks in Tunis Grand-Tunis, Sfax, Sousse, Bizerte, Gabès; **rural + most coastal resorts use propane bottles** (bouteille bleue, subsidised)
- **Renewable**: STEG + ANME (Agence Nationale pour la Maîtrise de l'Énergie) run residential solar PV programmes (PROSOL); thin coverage but growing

### Internet

- **Tunisie Telecom**, **Ooredoo Tunisie**, **Orange Tunisie** — three main operators
- **Fibre (FTTH)** widespread in Tunis Lac, Sousse Sahloul, Sfax centre, La Marsa; **ADSL/VDSL** elsewhere; **rural can be 4G-only**; 5G launches partial 2024–2026

### Confidence

MEDIUM-HIGH — SONEDE + ONAS + STEG are authoritative and per-parcel verification is straightforward in urban + tourism zones, harder in rural Sahel + interior + smaller islands.

---

## Cost benchmarks (Tunisia 2026, est.)

| Work | Cost (TND, est.) | EUR @ 3.35 |
|---|---:|---:|
| Notary fees | 1.0 % of price + 19 % TVA | — |
| Conservation Foncière (CPF) | 1.0 % of price | — |
| Registration duty (droits d'enregistrement) | progressive 6 % / 8 % / 10 % of price (existing properties, by value band — see `--tax`); 1 % new from approved promoter | — |
| Estate agent fee | 2.5–3 % + 19 % TVA | — |
| **Total transaction cost (buyer side)** | **~10–14 % of price** for existing resale (notary ~1 % + CPF 1 % + registration duty 6–10 % + agent 2.5–3 %); lower (~5–6 %) for new-build from approved promoter (1 % duty) | — |
| Annual TIB (mid-range apartment, primary residence) | ~TND 100–500 | ~€30–€150 |
| Annual TIB (mid-range apartment, secondary residence) | ~TND 200–800 | ~€60–€240 |
| Médina dar full restoration (per m², Tunis/Sfax) | ~TND 1,500–4,000 | ~€450–€1,195 |
| Modern apartment renovation (per m²) | ~TND 800–2,000 | ~€240–€595 |
| Roof retiling (200 m²) | ~TND 20,000–50,000 | ~€5,970–€14,925 |
| Asbestos removal (200 m²) | ~TND 15,000–50,000 | ~€4,475–€14,925 |
| Anti-seismic structural retrofit (older masonry) | ~TND 40,000–150,000+ | ~€11,940–€44,775+ |
| Independent building inspection | ~TND 1,000–4,000 | ~€300–€1,195 |
| DGRE well-drilling permit + drilling | ~TND 5,000–25,000 | ~€1,490–€7,460 |
| **PVI (resident AND non-resident individuals, held >5 yrs)** | 10 % of net gain | 2026-05-27 verified, source PwC + Synergie |
| **PVI (resident AND non-resident individuals, held ≤5 yrs)** | 15 % of net gain | 2026-05-27 verified |
| **PVI (sale to public-entity buyer — agences foncières/touristiques/industrielles/habitat, SNIT)** | 25 % of net gain | Specific buyer-class rate only — not generic non-resident rate |

---

## Active fiscal incentives (2025–2026)

- **TIA — Tunisia Investment Authority** (`https://tia.gov.tn/`): unified investor portal under Loi 2016-71 (Investment Law). Tiered incentives (premium d'investissement, IS reductions, customs exemptions) for projects in regional-development zones, strategic sectors (tech, agri-tech, renewable, tourism), or large CAPEX
- **Zones de Développement Régional** (gouvernorats interior + south): tiered tax holidays (IS rebate 5–10 yrs), employer-contribution subsidies, infrastructure incentives
- **Cyber Parks / Technopoles** (El Ghazala, Sidi Thabet, Sousse, Sfax, Monastir): IT + R&D tax incentives; extra-territorial legal status for some operators
- **Foreign-investor IT residency** (off-shore status under Loi 1972-38): historical regime for export-oriented services + IT companies; preferential 10 % IS, customs + FX advantages
- **Tourism-zone investments**: ONTT-administered fiscal advantages for hotel + maison d'hôtes investments above thresholds; primes d'investissement
- **Agricultural investments** via APIA (`https://www.apia.com.tn/`): for foreign-controlled SCA partners only (subject to majority-Tunisian rule)
- **Plan Solaire Tunisien** + **PROSOL Résidentiel**: ANME residential solar subsidies; STEG net-metering for small-scale PV
- **No "golden visa" via property** as of 2026-05; **Tunisia Investor Visa decree** under reform 2024–2026 — verify at TIA

---

## Common listing platforms

| Platform | Best for |
|---|---|
| **Tayara.tn** (`https://www.tayara.tn/`) | Largest classifieds; very high volume; resale + rentals |
| **Mubawab Tunisie** (`https://www.mubawab.tn/`) | Pure real-estate portal; agency-leaning; mid-to-upper segment |
| **Menzili.tn** (`https://www.menzili.tn/`) | Real-estate focused; agency network |
| **Avito Tunisie** | Generalist; status fluctuates 2024–2026 |
| **Jumia House Tunisia** | Intermittent; verify live |
| **Agencies — coastal / luxury**: Sotunisia Immobilier, Tunisia Sotheby's International Realty (Sidi Bou Saïd / Gammarth), Carthage Real Estate, Djerba Property, Hammamet International Properties | Foreign-buyer focused; quote in EUR/USD common |
| **Developer-direct** (off-plan): Bouchamaoui Industries, Ennakl Real Estate, Yasmine Hammamet developers | New-build VEFA |
| **Facebook groups**: "Immobilier Tunisie — Vente / Achat", "Real Estate Hammamet", "Djerba Property" | Active for resale + médina dars |

---

## Caveats unique to Tunisia (HEAVY — read all)

- **Governor's authorisation regime is the default rule**: outside designated Zones Touristiques, every foreigner needs prefectoral approval to register a residential purchase; processing 6–12 months; refusal possible without written reason. **Build an unconditional clause suspensive into the *promesse de vente*.**
- **Zone Touristique carve-out is NOT all of the coast**: it's a delimited polygon by ministerial arrêté (Hammamet–Yasmine, parts of Sousse/Mahdia/Djerba, Tabarka core). One street outside the line = governor-authorisation regime. Verify at ONTT + commune, not on the seller's word.
- **Agricultural land = constitutionally banned** for foreign individuals. Workarounds (bail emphytéotique, Tunisian-controlled SCA) are narrow + APIA-screened. Never buy an "olive grove with house" without verifying urban-reclassification on the latest PAU.
- **APAL DPM setback**: the 100 m maritime public domain is inalienable. Many beach villas have informal occupation rights only — verify the *limite du DPM* survey before any seafront purchase.
- **BCT FX-inflow registration at purchase** is non-negotiable for future sale-proceeds + rental-income repatriation. Skip it = funds locked in dinar zone forever. The dinar is not freely convertible.
- **Title-status > location > price**: a discount on a non-immatriculé melk parcel may cost 18–36 months of *réquisition d'immatriculation* procedure plus chain-of-title disputes. Always start with the extrait du titre foncier from CPF.
- **IMF programme suspension Mar 2024**: dinar volatility risk re-emerges if subsidy reform is forced; banking-system FX availability tightens during stress; plan repatriation timing accordingly.
- **Médina restoration permits (Tunis, Sfax, Kairouan, Sousse)**: heritage-zone parcels under **INP** classification require *autorisation de restauration*. Façade modifications, structural changes, even paint colours can be refused. Restoration timelines 12–36 months realistic.
- **Drought + water rationing**: 2023–2024 SONEDE rationing in Tunis + several gouvernorats; verify the commune's water-cut pattern and the parcel's backup (cistern / forage) before relying on year-round supply.
- **2018 Cap Bon flash floods** (Nabeul–Beni Khalled–Soliman): reshaped APAL flood-zone maps for the region; oued setback enforcement strengthened — verify PAU before any Cap Bon purchase.
- **Mosque proximity (adhan call to prayer)**: 5× daily, amplified, audible 200–500 m. Pre-dawn (~5 AM) is a sleep-disrupter for many foreign buyers. Map the nearest mosque on visit before offer.
- **Construction informelle**: peri-urban + some rural construction lacks *permis de bâtir + permis d'occuper*. The building exists physically but cannot be legally registered or financed. Demand both certificates.
- **Pre-1997 RPT seismic compliance**: any pre-1997 building has unverified seismic compliance; northern Tunisia + Cap Bon properties especially need a structural engineer.
- **Foreign-currency mortgages (EUR/USD) restricted**: BCT Circular 2018-04 tightened FX-loan availability for non-residents; most bank financing must be TND-denominated, with FX-inflow proven for the deposit; rates typically 8–15 % TND (BCT TMM benchmark + spread). **Plan to fund 30–50 % from foreign cash + rest from TND mortgage at best, or 100 % cash.**
- **Inheritance — Sharia mandatory shares for Muslims**: Code du Statut Personnel + Sharia rules apply for Tunisian Muslims; non-Muslim foreign buyers can typically opt for home-country law via prior declaration but should consult a Tunisian estates lawyer at purchase.
- **Notary practice — Adoul vs Notaire**: traditional Islamic notary (*adoul / `عدول`*) historically for melk transactions; **modern notaire (notaire de la République)** for immatriculé transactions. For foreigners, **always use a notaire**, regardless of advice to "save money via adoul". The cost difference is trivial; the legal protection is not.
- **Compromis (promesse) ≠ binding under all circumstances**: even after promesse, sellers can sometimes withdraw; negotiate a **clause pénale** + substantial **arrhes** explicitly held by the notary in séquestre.
- **Plomb (lead) + amiante (asbestos)** in pre-1990 buildings — common, no statutory diagnostic; commission your own.
- **Climatisation** essential for interior + south (Kairouan, Tozeur, Gafsa); coastal moderated; central heating uncommon — most properties use individual electric or gas heaters in winter.
- **Concierge (gardien)**: standard for apartment buildings in Tunis Lac + Gammarth + Sousse Sahloul; budget ~TND 50–150/month per apartment as part of charges de copropriété.
- **Syndic (HOA)**: copropriété law (Loi 1965 + amendments) requires a syndic for buildings ≥ 2 lots. Get the **règlement de copropriété + procès-verbaux des dernières AG + état des charges** before signing.
- **Souk-day disruption**: weekly local market in many towns blocks streets; check the day before assuming road access.
- **Religious calendar**: Ramadan changes business + service-provider rhythms; restoration / renovation work pace slows; plan accordingly.

---

## Reddit / forum sources

- **r/Tunisia** — Tunisian-resident-led, English + French + Arabic threads
- **r/expats**, **r/IWantOut** Tunisia threads
- **expat.com Tunisia forum** — `https://www.expat.com/forum/viewforum.php?id=129`
- **InterNations Tunisia** — formal expat network
- **Facebook**: "Tunisia Expats", "Living in Tunisia", "Hammamet Expats", "Djerba Expats", "British Expats Tunisia", "French Expats in Tunisia (Français en Tunisie)" — active for property + service-provider recommendations
- **Tunisian press (FR)**: La Presse, Réalités, Tuniscope, Webmanagercenter, Kapitalis — coverage of property + regulation
- **Tunisian press (AR)**: Assabah, Echaab, Achourouk
- ⚠️ Forum / Reddit anecdotes are 🟡 — never use as basis for verdict; cross-check any tax/legal claim with DGI / CPF / TIA primary sources

---

## Verification authorities

| Authority | When to call | URL |
|---|---|---|
| **Tribunal Immobilier (Land Court)** | Réquisition d'immatriculation, title disputes | `https://www.justice.gov.tn/index.php?id=257&L=3` |
| **Conservation de la Propriété Foncière (CPF)** | Title extract, plan cadastral, owner verification, mortgages | `https://www.domainetat.tn/` |
| **OFNT / OTC (Topographie)** | Plan parcellaire, surveys | `https://www.otc.nat.tn/` |
| **BCT (Banque Centrale de Tunisie)** | FX-inflow registration, repatriation rights | `https://www.bct.gov.tn/` |
| **DGI (Direction Générale des Impôts)** | Tax rates, PVI, registration duty, valeur locative de référence | `https://www.finances.gov.tn/` and `https://jibaya.tn/` |
| **INS (Institut National de la Statistique)** | Population, IPPLN, demographic data | `https://www.ins.tn/` |
| **TIA (Tunisia Investment Authority)** | Investment Law incentives, investor residency | `https://tia.gov.tn/` |
| **ONTT (Office National du Tourisme Tunisien)** | Tourism-zone classification, maison d'hôtes status | `https://www.tourisme.gov.tn/?page_id=3236&lang=fr` |
| **APAL (Coastal protection)** | DPM verification, coastal-erosion zoning | `https://www.apal.nat.tn/` |
| **APIA (Agriculture investment)** | Foreign agri-investment screening (limited paths) | `https://www.apia.com.tn/` |
| **INP (Heritage)** | Médina classification, restoration authorisation | `https://www.inp2020.tn/` |
| **Commune service de l'urbanisme** | PAU, permis de bâtir, zoning, oued setback | (commune-specific) |
| **DGRE (Direction Générale des Ressources en Eau)** | Flood risk, well-drilling permits | (under Ministry of Agriculture) |
| **ONPC (Protection Civile)** | Civil-protection hazards, emergency planning | `http://www.onpc.nat.tn/` |
| **Chambre Nationale des Notaires** | Notary directory + fee barème | `https://www.justice.gov.tn/index.php?id=278&L=3` |
| **SONEDE (water)** | Mains water connection, billing | `https://www.sonede.com.tn/` |
| **ONAS (sewer)** | Mains sewer connection | `https://www.onas.nat.tn/` |
| **STEG (electricity + gas)** | Electricity + gas connection | `https://www.steg.com.tn/` |
| **Receveur des Finances** | Quitus fiscal (commune tax up-to-date) | (commune-specific) |
| **Ministère de l'Emploi** | SMIG, employment law, work permits | `https://www.emploi.gov.tn/` |
| **Journal Officiel (IORT)** | Loi de Finances + decrees | `http://www.iort.gov.tn/` |

---

## Quirks to know

- **Adoul vs notaire**: foreigners always use *notaire de la République* for immatriculé purchases; never adoul.
- **French-civil-law transfer process**: similar to France in general structure (promesse → délai → acte authentique → registration). The Tunisian flow is **promesse de vente → délai (often 90–180 days for governor authorisation + BCT file + foreign-currency transfer) → acte de vente notarié → enregistrement DGI → inscription Conservation Foncière**. Total timeline 4–9 months typical for foreigners (longer if governor authorisation needed).
- **Promesse ≠ binding under all circumstances**: negotiate a **clause pénale** + substantial **arrhes** explicitly held by the notary in *séquestre*.
- **Foreign-currency mortgages** restricted for non-residents (BCT Circular 2018-04); plan for 30–50 % cash deposit minimum, rest in TND.
- **Climatisation essential** for interior + south; coastal moderated; central heating uncommon.
- **Internet**: fibre FTTH widespread in Tunis Lac, Sousse, Sfax centres; ADSL elsewhere; rural can be 4G-only. Tunisie Telecom, Ooredoo, Orange.
- **Time zone**: GMT+1 year-round (no DST since 2009).
- **Religious calendar**: Ramadan + Aïd el-Fitr + Aïd el-Adha disrupt business + transport; not a buying season.
- **Inheritance for non-Muslims**: home-country law typically applies via private international law; **make a Tunisian will** if you own property here, drafted by a Tunisian notary, naming the applicable law explicitly.
- **Source of funds**: AML reporting under Loi 2015-26 (counter-terrorism + AML); foreign buyers should pre-prepare bank statements + source-of-wealth letter for transactions > TND 50,000.
- **Currency repatriation timing**: dirham — pardon — **dinar ≠ freely convertible**. Repatriating large sale proceeds takes weeks (BCT file processing + bank FX availability). Plan for it.

---

## Source URL templates

| Source | URL pattern |
|---|---|
| Conservation Foncière / Ministry of State Domains | `https://www.domainetat.tn/` |
| Tribunal Immobilier | `https://www.justice.gov.tn/index.php?id=257&L=3` |
| OFNT / OTC (cadastre/topography) | `https://www.otc.nat.tn/` |
| BCT (Banque Centrale) | `https://www.bct.gov.tn/` |
| DGI / Ministry of Finance | `https://www.finances.gov.tn/` |
| DGI tax portal | `https://jibaya.tn/` |
| INS (statistics) | `https://www.ins.tn/` |
| TIA (investment) | `https://tia.gov.tn/` |
| ONTT (tourism) | `https://www.tourisme.gov.tn/?page_id=3236&lang=fr` |
| APAL (coastal) | `https://www.apal.nat.tn/` |
| APIA (agriculture investment) | `https://www.apia.com.tn/` |
| INP (heritage) | `https://www.inp2020.tn/` |
| ONPC (Protection Civile) | `http://www.onpc.nat.tn/` |
| INM (météo) | `https://www.meteo.tn/` |
| Ministère de l'Équipement | `https://www.mehat.gov.tn/` |
| Tunisie Autoroutes (STA) | `https://www.tunisieautoroutes.com/` |
| SONEDE (eau) | `https://www.sonede.com.tn/` |
| ONAS (assainissement) | `https://www.onas.nat.tn/` |
| STEG (électricité + gaz) | `https://www.steg.com.tn/` |
| ANME (énergie / solaire) | `https://www.anme.tn/` |
| Notaires de Tunisie | `https://www.justice.gov.tn/index.php?id=278&L=3` |
| Ministère de l'Emploi | `https://www.emploi.gov.tn/` |
| ANETI (emploi) | `https://www.emploi.nat.tn/` |
| Tanitjobs | `https://www.tanitjobs.com/` |
| Keejob | `https://www.keejob.com/` |
| Tayara | `https://www.tayara.tn/` |
| Mubawab Tunisie | `https://www.mubawab.tn/` |
| Menzili | `https://www.menzili.tn/` |
| Diplomatie / visa | `https://www.diplomatie.gov.tn/` |
| Journal Officiel (IORT) | `http://www.iort.gov.tn/` |
| Registre National des Entreprises (RNE) | `https://www.registre-entreprises.tn/` |
| ANCSEP (sanitary) | `http://www.ancsep.rns.tn/` |
| USGS Tunisia seismicity | `https://earthquake.usgs.gov/earthquakes/search/?maxlatitude=38&minlatitude=30&maxlongitude=12&minlongitude=7` |
| Climate Central Coastal Risk | `https://coastal.climatecentral.org/` |
| IPCC AR6 Interactive Atlas | `https://interactive-atlas.ipcc.ch/` |

---

## Status

**Confidence**: HIGH

**Last verified**: 2026-05-27 (validation sweep — PVI 10%/15% individuals (25% only for public-entity buyers); registration duty progressive 6/8/10% (LdF 2024); statute stack Loi 64-5/2005-40/2016-71 + Beylical Decree 4 Jun 1957; IMF EFF rejection April 2023; Feb 2025 Moody's Caa1 stable; ANCSEP identity corrected and the DGPC roads-directorate attribution confirmed 2026-09-18 per ancsep.rns.tn + mehat.gov.tn)

**Researched by**: Sonnet 4.6 + Opus 4.7 (parallel-subagent batch, 2026-05)

**Notes**: HIGH confidence on the foreign-buyer regime (Code des Droits Réels + Loi 64-5 du 12 mai 1964 + Loi 1990-21 ONTT zoning + BCT Code des Changes — all primary, multi-source). HIGH on tax base rates (LdF 2018 + 2024 + 2025 cross-verified at DGI). MEDIUM on the precise PVI rate: individual PVI is **10 % (>5 yrs) / 15 % (≤5 yrs)** for residents AND non-residents; the **25 %** rate applies ONLY to sales to specific public-entity buyers (agences foncières/touristiques/industrielles/habitat, SNIT), not generic non-residents. The only pending proposal is a **20 % WHT on non-resident corporate (personne morale) share-cessions (titres, not real estate)** — not gazetted at last verification; re-check at deed signing. MEDIUM on the Zone Touristique current map (ONTT updates not always promptly published — verify per parcel with commune + ONTT). MEDIUM on price benchmarks (listing-derived est. ranges from Tayara + Mubawab + Menzili Q1–Q2 2025; no public transaction-price DB). MEDIUM on STR regulation (Décret 2018-417 framework clear; enforcement uneven). LOW on the pending Tunisia Investor Visa decree (drafted but not gazetted at last verification — confirm at TIA before relying). The two non-negotiable foreigner deal-killers are (1) **governor's authorisation** outside Zones Touristiques and (2) **BCT FX-inflow registration** at purchase — both flagged prominently above. IMF programme suspension Mar 2024 + sovereign-rating distress level mean dinar-volatility + repatriation-timing risk should be priced into any 5-year-plus hold. Drought + 2023–2024 water rationing affect liveability + agricultural-land valuation; APAL DPM setback + 2018 Cap Bon flood patterns affect coastal-parcel due diligence.