How is the purchase price indexed for inflation and buying costs?

Tunisian tax law adds an automatic 10% allowance to original acquisition cost, plus an extra 5% indexing markup for each full year of ownership.

What is the tax rate for properties sold within 5 years?

A statutory rate of 15% applies on net capital gains if the property is sold within 5 years of acquisition.

TunisiaUpdated for 2026Taxes

Tunisia Real Estate Capital Gains Tax Calculator 2026

Calculate capital gains tax on property and land sales (Plus-value Immobilière) at 15% or 10% with holding period indexation in Tunisia.

Property Taxes & Fees Income Tax & Brackets Real Estate & Property

Calculated Result

Capital Gains Tax Due

3,600TND

Calculator Inputs

Sale / Disposal Price

TND

Quick select:

Original Acquisition / Purchase Price

TND

Quick select:

Years of Ownership / Holding Period

yrs

Quick select:

Primary Family Residence (Full Exemption)

Capital Gains Tax Due

3,600TND

Net Taxable Capital Gain

24,000 TND

Net Seller Proceeds

176,400 TND

Acquisition Cost Relief (10%)

12,000 TND

Holding Relief (5% / Year)

24,000 TND

Sale Proceeds Breakdown

adjusted_cost_base

156,000(46%)

Final Capital Gains Tax

3,600 TND(1%)

Net Seller Proceeds

176,400 TND(53%)

Real estate capital gains tax is payable by the seller pursuant to Article 27 of the Tunisian Personal Income Tax Code.

This calculator is a mathematical model for general financial estimation, planning, and educational guidance. Results depend on your inputs and standard formulas, and do not constitute binding financial, tax, or investment advice. Always consult a qualified professional before making financial decisions.

Official Statute: مجلة الضريبة على دخل الأشخاص الطبيعيين والضريبة على الشركات التونسية (الفصل 27 وتعديلات قوانين المالية المتعاقبة)Last Verified: 2026-09-06

Calculation Methodology

Net Taxable Gain = Sale Price - (Acquisition Price + 10% acquisition costs + 5% per year held). Rate is 15% under 5 years, 10% between 5-10 years, and exempt past 10 years.