Tunisia proposes 60% tax on games and competitions in 2027 Finance Bill

Additional revenue would support social security financing, although the draft provides no forecast of the expected proceeds.

Key takeaways:

• Tunisia’s draft Finance Bill for 2027 proposes increasing the tax on covered games and competitions from 40 per cent to 60 per cent.
• The additional revenue is intended to strengthen social security financing.
• The bill was referred to Parliament’s Finance and Budget Committee on October 16, 2026.
• The proposed increase is set out in Article 24, paragraph 3, of the draft Finance Bill.
• The draft provides no forecast of the revenue expected from the proposed increase.

Tunisia.- Tunisia’s draft Finance Bill for 2027 proposes increasing the tax on covered games and competitions from 40 per cent to 60 per cent of the participation price. The measure forms part of the government’s proposed fiscal changes for 2027, with additional revenue intended to strengthen social security financing. The bill remains under parliamentary consideration.

Article 24, paragraph 3, of the draft bill sets out the proposed increase of 20 percentage points. The existing 40 per cent charge was established under Article 17 of Law No. 48 of 2024, Tunisia’s Finance Law for 2025, dated December 9, 2024. Law No. 17 of 2025, Tunisia’s Finance Law for 2026, dated December 12, 2025, provided for its application to games and competitions entered through communication technologies.

The draft’s explanatory notes describe games and competitions entered directly by telephone or through SMS. However, the available documentation does not clearly establish the full scope of the proposed tax or whether it applies to every form of online gambling and sports betting. The draft does not provide a forecast of the revenue expected from the proposed tax increase.

The bill was submitted to Parliament on October 14 and referred to the Finance and Budget Committee on October 16. The proposed tax increase has not yet taken effect and remains subject to parliamentary approval.

Tunisia’s 2027 Finance Bill provides for TND68.895bn in state expenditure (US$23.1bn) and a projected budget deficit of TND14.615bn (US$4.9bn), according to an article published by African Manager titled “2027 Budget: Small taxes and a big loan”. The publication also highlighted other proposed levies, including higher taxes on alcoholic beverages and foreign travel.

Frequently asked questions (FAQs)

• What tax rate does Tunisia’s 2027 Finance Bill propose for games and competitions? The draft proposes increasing the tax on covered games and competitions from 40 per cent to 60 per cent of the participation price.
• Why is Tunisia proposing to increase the tax? The draft’s explanatory section states that the additional revenue is intended to strengthen the resources of Tunisia’s account for diversifying social security financing.
• Has Tunisia approved the proposed tax increase? No. The increase remains part of the draft Finance Bill and is subject to parliamentary approval.
• Does the proposed tax apply to all online gambling and sports betting? The available documentation does not establish that the charge applies to every form of online gambling or all sports-betting products.