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Convert a net amount to gross (or the reverse) at the VAT rates in force in Tunisia: 19%, 13%, 7% or exempt.
The default rate, applying to most goods and services: everyday consumer goods, business services, equipment and general services.
Applies to specific service activities, including low-voltage electricity for domestic use, liberal-profession services and certain tourism services.
Reserved for essential goods and services: basic food products, medicines and pharmaceuticals, passenger transport, and tourist hospitality.
Exports of goods and services, VAT-suspended sales, and operations exempted by law.
From net to gross: VAT = net amount x rate, then gross = net + VAT. For TND 1,000 net at 19%, VAT is TND 190 and the gross amount is TND 1,190.
From gross to net: net = gross / (1 + rate). For TND 1,190 gross at 19%, the net amount is TND 1,000 and VAT is TND 190.
Deductible VAT. VAT paid on business purchases and investments is deductible from VAT collected on sales; only the difference is remitted to the State. Managing deductible VAT properly is an underused cash-flow lever.
Electronic invoicing. Since 2026, invoices must be issued electronically through the national platform for taxable services. A non-compliant invoice does not give rise to a right of deduction.
Exports. Export-oriented companies benefit from exemption or a suspensive regime, which changes the whole VAT position of the business.
See our corporate taxation guide and our guide for foreign investors.