Article 50 of the Finance Law 2026 - Tunisian Republic
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🏠 Real Estate Assets
Your primary dwelling (exempt from tax)
Rental apartments, secondary villas, land, etc.
Commercial premises, offices, etc. actually operated by you
Value of your business goodwill
💼 Movable Assets (NEW 2026)
Balance of all your bank accounts as of 12/31/2025
Value of your stock market shares (price as of 12/31/2025)
Shares in unlisted companies (net book value recommended)
Bonds, sukuk, receivables, other financial investments
Value of your non-utility vehicles
📉 Deductible Debts
Mortgage loans, certain debts as of 1/1/2026 (excluding debts on exempt assets)
⚠️ Conditions: Debts within the meaning of the Code of Real Rights,
certain and justified, encumbering taxable assets only
(not debts on primary residence or exempt assets).
📊 Simulation Results
Gross Wealth
0 TND
Taxable Wealth
0 TND
After exemptions
Net Wealth
0 TND
After debt deduction
Wealth Tax 2026
0 TND
Applicable rate: 0%
📋 Legal Disclaimer
This tool provides an indicative estimate of the wealth tax amount
based on the legal schedule of Article 50 of the Finance Law 2026 and the data
you have entered.
⚠️ Limitations:
The valuation of your assets is your responsibility
Certain situations require in-depth legal analysis
This result does not constitute personalized tax advice
In the absence of administrative doctrine, gray areas remain
✅ For a personalized analysis of your situation:
Contact Cabinet Hammamia
Lawyers specialized in business law
📧 contact@cabinet-hammamia.tn • 🌐 www.cabinet-hammamia.tn