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Tax Gap of Heated Tobacco Products in Tunisia
The tax law of 1988 (N. 88-62) was revised on December 23rd, 2020, to include products defined by the customs under tariff number M24.03 as “heated tobacco.” The Statutory tax rate is 50% of the retail sale price. The rates are the same as for cigarettes and other tobacco products. Other taxes include a customs duty of 15% and a value-added tax (VAT) of 19%.
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Last updated Sept. 1, 2023