The main provisions introduced by Act no. 13 of December 11, 2023 on the Finance Act for the year 2024 are as follows :

1/- Corporate and personal income tax

1.1 Creation of a national fund for national education reform (art 15)

1.2 Encouraging business start-ups and private initiative (art 33)

1.3 Encouraging individuals to save by subscribing to government-issued securities (art. 34)

1.4 Encouraging startup financing (art 36)

1.5. Deduction of income and profits reinvested in issue premium paid-in capital (art 37)

1.6 Support for the green economy and sustainable development (art. 48 to 50)

1.7 Introduction of an exceptional contribution for banks and financial institutions (art 64)

1.8 Promotion of initial public offerings and financial market incentives (art. 35)

2/- VAT, customs duties and Tax on building

2.1 Deferral of application of the 19% value-added tax rate on sales of housing by real estate promoters (art 39)

3.1

Rationalization of the progressive-rate registration advantage for land acquisition (art 53)

3.2 Revision of vehicle registration fees (art 68)

4/- Other provisions

4.1 Facilitating the regularization of tax debts and omissions (art. 58 and 59)

4.2 Reduction in penalties for late payment of taxes and customs duties (Art 61)

4.3 Extending the scope of the compensation fee and revising its rates (art. 45)

4.4 Revision of hotel tax for foreigners (art 46)

4.5

Introduction of a tax on milk derivatives (art 47)

4.6 FCR benefits granted to Tunisians resident abroad every 10 years (art 24)

4.7

Introduction and generalization of the carbon tax (art 51)

4.8 Support for tax authorities' right of access (art 54)

4.9 Reconsideration of the work of the commission for the review of taxation orders (art 57)

4.10 Revision of monthly declaration filing deadlines (art 69)

4.11 Transfer of frozen funds to Tunisian treasury accounts (art 65)

4.12 Qualification of heads of control offices to issue taxation orders relating to defective tax returns (art 63)