TUNISIA: Government Set to Expunge OACA Tax Debts; Removes VAT on Flight Sims, Training

TUNIS, Tunisia

• The Tunisian government's draft finance bill for 2027 includes Article 57, which waives principal tax debts owed by the Tunisian civil aviation and airports regulator (Office de l'aviation civile et des aéroports - OACA) and recorded in finance department revenue registers as of December 31, 2026.
• The waiver covers associated inspection penalties and late-payment fines.

• No refunds apply to amounts already paid, and prior corporate income tax treatments remain unchanged.
• Article 46 amends the Value Added Tax (VAT) code to suspend VAT on imports and local purchases of flight simulators, related equipment and spare parts.
• Article 46 also suspends VAT on pilot education and training services.
• By reducing the tax burden on public institutions and companies, government hopes to improve their financial standing and therefore their sustainability and performance.