Tunisia

No. Tunisia has no citizenship-by-investment programme, no residency-by-investment programme and no golden visa. The only way in is an ordinary administrative permit, the carte de séjour, available to someone who is actually running a certified investment project. It is processed by the Investor Support Department. There is no published minimum investment, and the permit is issued for just one year at a time. For a UHNW family, there is nothing here. We include Tunisia to say so plainly, and because the direction of travel is the interesting fact, not any opportunity.

Yes, and uniquely in the region, it was widened in 2026. Finance Law 2026 Article 88 extended the wealth tax so it no longer covers immovable property alone. It now reaches movable assets, going concerns and bank deposits. The tax is levied every 1 January, at 0.5% on assets of TND 3-5m and 1% above TND 5m. Under the earlier framing, it reached real estate located abroad for Tunisian tax residents. Whether the 2026 movable-asset extension is similarly worldwide is not clearly established. That uncertainty is itself a reason for caution, not comfort.

There is a genuine trap here. Tunisian nationality can be automatically lost if another nationality is acquired without prior authorisation. Birthright dual citizens are excepted, but a naturalised Tunisian should take advice before acquiring any other citizenship. For a multi-citizenship family, this makes Tunisian nationality something to approach with care, not treat as a free add-on.

The tax advantages are gone. The offshore banking and export company regimes were abolished under pressure from the OECD Forum on Harmful Tax Practices, with grandfathering ending on 31 December 2020. Ordinary corporate tax now applies. The corporate form once known as the totally exporting or non-resident company still exists. It requires at least 66% foreign-held capital, imported in convertible currency. But it carries none of the old benefits. You can still incorporate it. It just does nothing for you fiscally. That is exactly why stale proposals keep referencing it.

Heavy for the amounts involved. The top personal rate is 40% from just TND 70,000, a very low threshold for a very high rate. On top of that comes a Social Solidarity Contribution of 0.5%, rising to 1% from 2027. Corporate tax rose from 15% to 20% under Finance Law 2025, with 40% for banks and insurance and 35% for telecoms, hypermarkets, car dealers and franchisees. A new permanent 4% sectoral contribution starts on 1 January 2026. Tunisia is also a full CRS participant.

There is no standalone inheritance tax. But registration fees apply according to the relationship between the parties, and they can be steep for distant heirs. Ancestors and descendants pay 2.5%. Siblings pay 5%. Uncles, aunts and cousins pay 25%. Anything beyond the fourth degree, or to non-relatives, pays 35%. Direct-line succession is therefore mild. Leaving assets to non-relatives is expensive.

On the data, no. Tunisia has no investor programme. Its offshore regime was abolished, with grandfathering ending 31 December 2020. Corporate rates were hiked in 2025. It is also the only jurisdiction in this region that has actively expanded a wealth tax in 2026, reaching movable assets and bank deposits. Add annual permit renewal, no long-term security of status, and a risk of losing dual citizenship, and Tunisia becomes a jurisdiction worth understanding mainly so you can avoid it.