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Policy

Finance Law 2024

Finance Law 2024

Loi de Finances pour la gestion de l'année 2024 (Loi n° 2023-52 du 22 décembre 2023)

République Tunisienne — Présidence du Gouvernement · effective 2024-01-01

Confirms VAT exemption on EVs, drops VAT on charging stations to 7%, and removes customs on charging-station parts.

linkPrimary sources

electric_carEV purchase incentives

  • Tunisia introduced the VAT exemption on imported battery-electric passenger cars in the 2022 Finance Law. LF 2024 confirms it: no 19 % VAT is applied on the CIF value when the importer files for EVs falling under tariff position 87.03. Customs duty is also suspended at the import stage for vehicles with motor power not exceeding 110 kW.

    Key takeaways

    • check_circleYou do NOT pay 19 % VAT on a new battery electric car
    • check_circleYou do NOT pay customs duty if the motor is ≤110 kW
    • check_circleYou still pay registration fees (Carte Grise) — see below
    • check_circleThe exemption does NOT apply to plug-in hybrids (PHEVs)

    Effective: 2022-01-01

ev_stationCharging infrastructure

listOther relevant articles

quizFAQ

  • No. Battery electric passenger cars (≤9 seats, ≤110 kW motor) are VAT-exempt at import and at first sale. You only pay the registration fee (carte grise) at the municipality.

infoNot legal advice

We summarise the law in plain language. For binding interpretations, consult a qualified tax advisor or the original JORT publication linked above.

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