Tunisia Inheritance & Gift Tax Guide 2026

Inheritance Tax — Droits de Succession

Inheritance tax is levied on the net value of the estate transferred to each heir. The rate depends on the degree of relationship. The net value is calculated as total assets minus debts and funeral expenses. Key exemptions include the surviving spouse (fully exempt) and life insurance proceeds paid to named beneficiaries. The tax is payable by each heir on their share of the inheritance.

Rates by Relationship — 2.5% to 35%

Inheritance tax rates are applied progressively based on the heir's share and relationship to the deceased:

• Spouse: Fully exempt (0%)
• Children (direct descendants): 2.5% on the first TND 50,000, 5% on TND 50,001-100,000, 10% on TND 100,001-500,000, 15% above TND 500,000
• Parents (direct ascendants): 5% on the first TND 50,000, 10% on TND 50,001-100,000, 15% above TND 100,000
• Siblings: 5% on the first TND 10,000, 15% on TND 10,001-50,000, 25% on TND 50,001-100,000, 35% above TND 100,000
• Uncles, aunts, nephews, nieces: 15% on first TND 10,000, 25% on TND 10,001-50,000, 35% above TND 50,000
• Other relatives and non-relatives: 35% on the entire share

For example, a child inheriting TND 200,000 would pay: TND 1,250 (2.5% × 50,000) + TND 2,500 (5% × 50,000) + TND 10,000 (10% × 100,000) = TND 13,750 total.

Gift Tax — Droits de Donation

Lifetime gifts between living persons are subject to gift tax (droits de donation) at the same rates as inheritance tax. Key features:

• Annual exemption: Gifts up to TND 1,000 per donor per donee are exempt
• Marriage gifts: Gifts in contemplation of marriage are exempt up to TND 10,000 per child
• Spousal gifts: Fully exempt (same as inheritance)
• Filing: Gift tax returns must be filed within 1 month of the gift

Gifts of business assets and agricultural land may qualify for reduced rates. Donors are primarily liable for the tax, though the donee may pay it by agreement.

Exemptions and Deductions

Key exemptions and deductions from inheritance tax include:

• Spousal inheritance: Fully exempt regardless of amount
• Life insurance: Proceeds paid to named beneficiaries are exempt
• Pension death benefits: Exempt up to specified limits
• Debts and funeral expenses: Deductible from the gross estate
• Agricultural land: Reduced valuation for agricultural properties
• Cultural assets: Heritage properties may qualify for reduced rates

No Step-Up in Cost Basis

Tunisia does not provide a step-up in cost basis for inherited assets. When an heir sells an inherited asset (such as property), the cost basis for calculating CGT is the original purchase price paid by the deceased, not the fair market value at the date of death. This means heirs may face a CGT liability upon sale reflecting the full appreciation from the original purchase.

Filing and Payment

The inheritance tax return (déclaration de succession) must be filed within 6 months of the date of death. Payment is due upon filing. The tax is payable before the property registry will transfer title to the heirs. The notary handling the succession is responsible for ensuring the tax is paid. Late filing attracts penalties of 10% per month on the tax due (capped at 50%).

FAQs

Do I need to file a tax return for inherited assets?

Yes, the inheritance tax return must be filed within 6 months of death. Even if no tax is due (e.g., spouse inheriting), a nil return may be required to obtain the clearance certificate needed for asset transfer.

Can I make a will under Tunisian law?

Yes, Tunisian law recognises wills (testament). The will must be notarised. Islamic inheritance rules (sharia) apply to Muslims by default unless a valid will specifies otherwise. Non-Muslims may follow their personal status law for inheritance.

Are transfers between spouses subject to tax?

No, transfers between spouses (whether by gift, inheritance, or divorce settlement) are fully exempt from tax. Stamp duty on property transfers still applies at the standard rate.

Disclaimer

This guide provides general information about Tunisian inheritance and gift tax rules for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Tunisian legal or tax advisor for advice specific to your situation. InvestmentKit does not provide legal or tax advice.