Airbnb Laws in Tunisia

Airbnb Laws in Tunisia

Tunisia

Introduction
Introduction to Airbnb in Tunisia

Tunisia, with its rich history, stunning Mediterranean coastline, and vibrant culture, has become a hotspot for travelers seeking unique accommodation experiences through short-term rentals, commonly known as locations de vacances or locations à court terme in the country. Popular destinations like Tunis, Sousse, and Hammamet attract visitors from around the world, offering them a taste of Tunisia's diverse offerings.

The impact of short-term rentals in Tunisia has been significant, contributing to both the tourism industry and the local economy. In 2023 alone, the government generated substantial revenue from this sector, underscoring its importance. Major platforms such as Airbnb and Booking.com have become the go-to choices for listing these accommodations, providing both hosts and guests with accessible and secure ways to engage in this thriving market. As Tunisia continues to grow as a preferred destination, short-term rentals play a crucial role in shaping the country's tourism landscape.

Overview

Tunisia, with its rich history, stunning Mediterranean coastline, and vibrant culture, has become a hotspot for travelers seeking unique accommodation experiences through short-term rentals, commonly known as locations de vacances or locations à court terme in the country. Popular destinations like Tunis, Sousse, and Hammamet attract visitors from around the world, offering them a taste of Tunisia's diverse offerings.

The impact of short-term rentals in Tunisia has been significant, contributing to both the tourism industry and the local economy. In 2023 alone, the government generated substantial revenue from this sector, underscoring its importance. Major platforms such as Airbnb and Booking.com have become the go-to choices for listing these accommodations, providing both hosts and guests with accessible and secure ways to engage in this thriving market. As Tunisia continues to grow as a preferred destination, short-term rentals play a crucial role in shaping the country's tourism landscape.

Property
Overview
Tunisia currently lacks a national association dedicated solely to short-term rentals (STRs). However, STR operators can engage with these broader tourism/hospitality organizations:

  1. Fédération Tunisienne de l’Hôtellerie (FTH)Purpose: Main hospitality federation representing hotels and guest accommodations. Offers regulatory guidance and advocacy. Membership: Hotels, resorts, and some guesthouses. Contact: Website: www.fth-tunisie.com Email: contact@fth-tunisie.com Phone: +216 71 341 255
  2. Office National du Tourisme Tunisien (ONTT)Purpose: Government tourism body providing policy updates, marketing support, and industry guidelines. Contact: Website: www.tunisietourisme.gov.tn Email: info@ontt.tourism.tn Phone: +216 70 107 000
  3. Chambre Nationale des Propriétaires et Gérants d’Hôtels (CNPGH)Purpose: Advocates for hotel owners/managers; offers training and compliance resources. Contact: Address: 2 Rue d’Alger, Tunis 1000, Tunisia Phone: +216 71 328 100

Property
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short term rentals
What is Airbnb in Tunisia?
What are short Term Rentals in the Country?
In Tunisia, short-term rentals are commonly referred to in Arabic as "إيجارات قصيرة المدى" (Ijarat Qasira al-Mada) or "إيجارات سياحية" (Ijarat Siyahiya), translating to "short-term rentals" and "tourist rentals," respectively. On international booking platforms like Airbnb and Booking.com, these accommodations are typically listed under terms such as "vacation rental," "holiday rental," or "guesthouse."
A short-term rental in Tunisia is generally defined as a residential dwelling rented out for a period of less than 30 consecutive days. This encompasses various property types, including apartments, villas, and private rooms. It's important to note that hosting foreign guests in Tunisia requires proper authorization, as operating without the necessary licenses is considered illegal.
For property owners, compliance with local regulations is essential. This includes obtaining the appropriate licenses and adhering to taxation requirements. Travelers seeking short-term accommodations in Tunisia can find a variety of options on platforms like Airbnb, which features guesthouses and other rental properties across the country.
While Tunisia’s STR market is growing—driven by both local entrepreneurs and international investors—the sector remains subject to general housing, commercial, and tourism laws rather than a dedicated STR law. As a result, property owners often rely on international benchmarks and self-regulatory guidelines to structure their offerings. The STR model has gained popularity due to its flexibility, lower operating costs, and the increasingly personalized experience it offers tourists. However, the absence of a dedicated legal framework sometimes creates uncertainties regarding licensing, taxation, and consumer protection. This evolving landscape presents both opportunities and challenges for hosts who wish to formalize their operations while providing authentic cultural experiences.

Is Subletting Legal?
Is Subletting Legal in Tunisia?
In Tunisia, subletting is legally acceptable as long as the original lease agreement permits it. Tenants wishing to offer their rented property as a short-term rental—commonly advertised on platforms like Airbnb or Booking.com—must obtain explicit written consent from their landlord. Tunisian law governs subletting primarily through the lease contract; if the lease expressly prohibits subletting, tenants must adhere to that condition to avoid breaching the agreement. Conversely, if the lease is silent on subletting or allows it with the landlord's approval, the tenant is legally permitted to list the property for short-term rental.
In practice, many property owners in Tunisia are increasingly aware of the commercial opportunities presented by short-term rentals and may negotiate lease terms that permit subletting. However, disputes can occur when tenants sublet without the required authorization. In such cases, landlords have the right to terminate the lease or seek legal recourse under Tunisian contract law. Given the growing popularity of short-term rentals in tourist areas like Hammamet and Djerba, it is advisable for both landlords and tenants to clearly define subletting provisions in their lease agreements. This helps prevent potential conflicts and ensures that short-term rental operations are conducted legally and transparently.

National Association for STR Owners
What is the maximum length of stay in Tunisia?
What is the maximum length of stay?
Tunisia does not have a national law dictating the maximum length of stay at tourist accommodations. Instead, the duration of a guest's stay is generally determined by their arrangement with the hotel, guesthouse, or short-term rental provider. It's crucial to differentiate this from Tunisian tourist visa rules, which often limit visa-free stays for foreigners to 90 days. Staying longer than 90 days typically requires a long-term visa. While accommodation stays are flexible based on agreement, the average tourist stay in Tunisia was around 4.4 days in 2020. Operators of tourist accommodations should also be aware of and comply with any local regulations from municipalities that might indirectly affect guest stay durations. Ultimately, the length of stay in Tunisian tourist accommodations is primarily agreed upon between the guest and provider, while respecting visa rules and local guidelines.

Is there any National Registration Requirement or Permit?
To legally operate tourist accommodations in Tunisia, hosts must adhere to national registration and permit requirements overseen by the National Tourism Office (ONTT). This process, formalized by Decree No. 2016-41 and the Tourism Code (Law No. 2017-58), mandates that all entities offering tourist lodging—including hotels, guest houses (بيوت الضيافة), short-term rentals (إيجارات قصيرة المدى), and tourist residences (المنشآت السياحية)—must register. Obtaining a Tourist Accommodation License is essential for all properties, and a Classification Certificate may also be required depending on desired property rating. The ONTT manages a central database of licensed accommodations, and the permit acquisition involves a five-step procedure. Initially, hosts must submit an application to the ONTT or its regional delegations, including a completed application form, property ownership proof or lease agreement, floor plans, property photos, and evidence of safety and hygiene compliance like a fire safety certificate. Following application, the ONTT conducts a property inspection to verify adherence to tourist accommodation standards, assessing safety measures, hygiene, cleanliness, and available amenities. Hosts seeking property classification can request a specific inspection for star rating assignment based on amenities and services. Upon successful application and inspection, applicable fees, ranging from approximately 100–500 TND for registration and 200–1,000 TND for classification, must be paid. After fee payment and application approval, the ONTT issues the Tourist Accommodation License, which requires annual renewal. Essential documents for the application include property ownership or lease agreements, host identification, property floor plans and photos, safety and hygiene compliance certificates, a Tax Identification Number, and bank details for fee payments. Operators should also anticipate costs for registration, classification (if chosen), annual renewal, and potential additional inspection fees.

Is there a need for Permission from Landlord/Local Council/Neighbors?
To legally operate a short-term rental in Tunisia when subletting, adherence to both the primary lease agreement and local municipal regulations is crucial. Firstly, tenants must secure explicit written authorization from their landlord to sublet the property for short-term purposes. This is a fundamental legal prerequisite, ensuring the property's use aligns with the owner's terms and preventing potential breaches of the original lease. Secondly, operators should investigate and comply with any local council ordinances. Municipalities, particularly in urban centers like Tunis, may have regulations requiring notification of changes in property use from long-term residential to short-term rental. Such reporting allows local authorities to assess and manage the impact of short-term rentals on the surrounding residential community. Beyond these formal legal obligations, maintaining positive relationships with neighbors is strongly recommended. By proactively obtaining all necessary legal permissions—landlord consent and municipal compliance—and by operating in a manner that respects the local community, short-term rental hosts can ensure their business operates legally, minimizes the risk of disputes, and fosters a positive integration of tourism within residential areas.

Is Short-term rental Income taxable?
In Tunisia, income from short-term rentals, known as "إيجارات قصيرة المدى" or "إيجارات سياحية," is taxed under Tunisian fiscal policy through national and local taxes. Nationally, this income is subject to Personal Income Tax (PIT) with progressive rates based on the following income brackets: 0% for income up to TND 5,000, 26% for income between TND 5,001 and TND 20,000, 28% for income between TND 20,001 and TND 30,000, 32% for income between TND 30,001 and TND 50,000, and 35% for income over TND 50,000. Hosts can benefit from a standard 30% deduction on gross rental income to account for expenses, or they can choose to deduct actual documented expenses. Additionally, Value Added Tax (VAT), typically at the standard rate of 19% but potentially reduced for tourism-related services, may apply, requiring consultation with tax authorities for the specific applicable rate. The Tunisian tax system includes this 30% standard deduction and progressive taxation to potentially lessen the tax burden, especially for lower incomes. Locally, property owners offering short-term rentals are also subject to annual municipal taxes based on rental value, which vary by location, and in some cities, a tourist tax is levied on guests, which hosts are responsible for collecting and remitting. For compliance, short-term rental hosts should register their properties, maintain meticulous records of income and expenses, consult with tax professionals to ensure adherence to Tunisian tax laws and maximize eligible deductions, and stay updated on any changes in tax regulations.

Is there any National Tourism Fund or Tourist Tax?
Tunisia supports its tourism sector through substantial investments and a tourist tax, rather than a dedicated "National Tourism Fund." A significant initiative is the USAID "Visit Tunisia" project, a $50 million, five-year plan designed to revitalize tourism through digital innovation and collaborations between public and private sectors, aiming to increase visitor numbers and broaden tourism options. In addition, Tunisia levies a tourist tax on visitors, the amount depending on hotel star rating: 12 Tunisian Dinars per person per night for 4 and 5-star hotels, 8 TND for 3-star, and 4 TND for 2-star hotels, applicable for a maximum of 10 nights. Revenue from this tourist tax is used to finance tourism-related services and infrastructure. These financial mechanisms demonstrate Tunisia's dedication to improving and sustaining its tourism industry for the benefit of both tourists and local communities.

Is there any Guest Registration and Reporting Requirement?
In Tunisia, legally operating tourist accommodations, including short-term rentals, necessitates strict adherence to guest registration and reporting regulations. Hosts must secure proper licenses, like a hostel or hotel license, especially for foreign guests, as unauthorized operation is illegal. A key requirement is registering all guests with local authorities, involving detailed record-keeping and reporting to national bodies like immigration or the police. Non-compliance can lead to legal penalties, emphasizing the importance of fulfilling all legal obligations before offering accommodation. Therefore, hosts are strongly advised to verify local regulations and licensing needs with authorities, maintain accurate guest records for timely reporting, and consider seeking legal counsel to ensure complete adherence to Tunisian hospitality laws and avoid legal repercussions.

Is there any National Health and Safety Requirements?
Operating guest accommodations, including short-term rentals, requires adherence to specific health and safety regulations to ensure the well-being of guests and staff. Hosts need proper authorization, like a hostel or hotel license, to legally accommodate guests, especially foreign nationals. Operating without such authorization is illegal and can result in penalties. The "Ready & Safe" protocol, developed by the Tunisian National Tourist Office and health authorities, outlines health and safety measures for tourism operators. These include regular cleaning and disinfection, temperature checks, physical distancing, mask-wearing by staff, hand sanitizers, and restricted services such as self-service dining and indoor entertainment.
Establishments can voluntarily obtain hygiene certificates from organizations like TÜV Rheinland to show compliance with hygiene and infection protection measures. Tenants have the right to safe and healthy accommodations, and landlords must ensure environments are free from health and structural hazards. Hosts should stay informed through official sources, secure necessary licenses, implement health protocols, and consider obtaining hygiene certification to enhance guest confidence. Adhering to these regulations and recommendations helps provide safe accommodations and supports the tourism sector.

Is there any Platform Accountability Requirement?
Online platforms listing tourist accommodations in Tunisia are not legally responsible for ensuring that hosts' listings comply with Tunisian regulations. This legal obligation to obtain licenses and follow rules rests solely with the individual hosts, not the platforms themselves. While Tunisian law addresses online content and cybercrime, it doesn't extend to platform accountability for listing compliance. Although platforms like Airbnb often have terms requiring hosts to obey local laws, the host is ultimately legally responsible for their listing's adherence to Tunisian regulations. Therefore, both platforms and hosts in Tunisia should stay informed about any evolving digital regulations affecting their operations.

Is there any Anti-Discrimination Law?
Tunisia's legal framework prohibits discrimination in guest accommodations, including short-term rentals and hotels. The 2014 Constitution guarantees equality and forbids discrimination based on race, gender, disability, language, or social status. Building on this, Law No. 2018-50 specifically criminalizes racial discrimination, applying to all sectors, including hospitality. Accommodation providers are legally required to treat all guests equally, regardless of these protected characteristics, and discriminatory practices are illegal and subject to legal penalties. Tunisia enforces these anti-discrimination laws, providing legal channels for reporting violations, which can result in criminal charges and financial penalties, ensuring an inclusive and respectful environment for all guests.

Is there any Data Sharing Requirements?
Online accommodation platforms in Tunisia are not legally required to directly share guest data with government authorities. This responsibility falls on individual hosts, who must register and report guest information as per Tunisian law. Platforms like Airbnb facilitate listings but are not legally obligated to transmit data. However, Tunisian data protection laws, particularly Organic Law No. 2004-63, apply to all data processing, ensuring privacy standards are met. Both hosts and platforms should stay informed about evolving digital and data protection regulations in Tunisia.

Is there any National Insurance Requirement?
Tunisia does not legally mandate liability insurance for guest accommodations, but it's common practice for hotels to have it. This insurance usually covers damages to guests' property, health, or life, with coverage details depending on the specific insurance policy. Crucially, hosts operating short-term rentals, especially for foreign guests, must obtain proper authorization like a hostel or hotel license, as operating without it is illegal. While not legally required, liability insurance is recommended for short-term rental hosts to protect against potential guest claims. Consulting Tunisian authorities or legal experts is advised to understand specific insurance needs and ensure full regulatory compliance.

Is there any National Zoning law/Cultural Heritage law?
Tunisia protects its cultural and historical areas through national laws, primarily Law No. 86-35 of 1986, which safeguards archaeological sites, historic monuments, and natural and urban sites. This law establishes protective zones around heritage sites, strictly regulating any development, including guest accommodations, to prevent damage. Article 6 of this law further restricts the use of protected sites, meaning repurposing them for accommodations requires specific legal adherence and likely, authorizations to maintain cultural significance. The 2014 Constitution reinforces this by mandating the state to protect cultural heritage for future generations. Therefore, guest accommodation operators near these areas must be diligent, obtaining necessary permissions for any projects within protected zones and adhering to regulations that preserve the integrity of heritage sites. Compliance with these laws is crucial for balancing tourism development with Tunisia's cultural heritage preservation.

Is there any Environmental Regulations that affects STR?
While no single national law comprehensively governs environmental practices for hospitality, the operation of guest accommodations, including short-term rentals, is influenced by regulations promoting sustainability and minimizing ecological impact. Key institutions like the National Environmental Protection Agency (ANPE) and the Ministry of the Environment oversee environmental policies, encouraging sustainable practices in tourism and other sectors. Eco-friendly operations are promoted through a voluntary eco-label certification for tourist accommodations, designed to enhance environmental performance and attract eco-conscious travelers. Some hotels, like La Badira, exemplify this by implementing sustainable strategies focused on energy and waste reduction, and using eco-friendly products. Effective waste management is also encouraged, with hotels urged to collaborate with municipalities, particularly in tourist-heavy areas like Hammamet, to manage waste effectively. Furthermore, there is a growing emphasis on energy efficiency and the incorporation of renewable energy sources in new hospitality construction. Operators are recommended to adopt sustainable practices, pursue eco-certification, and collaborate with environmental agencies and local municipalities to ensure regulatory compliance and contribute to sustainable tourism.

Is there any National Tenant Protection Law?
Tenant protections in Tunisia are primarily governed by Law No. 76-35 of 1976, which aims to balance landlord-tenant relationships for residential properties. Long-term tenants in buildings built before January 1, 1954, and residing there prior to March 3, 1978, are automatically granted security of tenure, meaning they cannot be evicted without valid legal grounds. Legitimate reasons for eviction include non-payment of rent, violation of lease terms, property deterioration rendering it unsafe, or the landlord's or immediate family's need to occupy the property, the latter requiring a six-month notice. Tenants have legal recourse to challenge unjust eviction attempts, ensuring landlords must provide sufficient legal justification for any eviction. While Tunisian law specifies eviction grounds, it does not explicitly address situations where landlords seek to evict long-term tenants to convert properties to short-term rentals. However, because eviction requires valid legal reasons, landlords cannot arbitrarily evict long-term tenants for short-term rental purposes, and such actions would likely be considered illegal and contestable by tenants in court. Despite relatively lenient enforcement of short-term rental regulations, existing robust tenant protections for long-term residents remain in effect, preventing landlords from circumventing these protections to pursue short-term rental opportunities.

Is there any Reporting Requirements for Foreigners?
In Tunisia, hosts accommodating foreign guests are legally required to register their guests with local authorities. This process involves recording guest information and reporting it to the relevant national authorities, such as immigration or local police. While specific time frames for reporting may vary, it is imperative for hosts to ensure timely compliance to avoid legal repercussions. Failure to adhere to these regulations can result in significant penalties, including fines or other legal actions. Therefore, hosts should promptly consult local authorities to understand the exact requirements and deadlines pertinent to their specific location and circumstances.

Is there any Digital Platform Regulation Compliance?
As of now, digital platforms like Airbnb, Booking.com, and local platforms such as TunStay are not explicitly required by Tunisian law to verify compliance with national regulations before listing properties. However, hosts are legally obligated to comply with national regulations, such as registering with the National Tourism Office (ONTT) and adhering to health, safety, and tax requirements. Platforms typically rely on hosts to self-certify their compliance, though they may provide guidelines or reminders about local laws. Therefore, digital platforms should practice due diligence to confirm listed properties comply with national regulations to mitigate potential legal issues.

Is there any Consumer Protection Law that affect STR?
Tunisia's consumer protection laws ensure guest accommodations meet national standards. Law No. 92-117 of 1992 mandates service safety, clear information about services including instructions and lifespan, and consumer rights to refunds, replacements, or repairs for inadequate services, invalidating any contract terms that negate these rights. Law No. 25 of 2019 emphasizes health safety for food products, crucial for accommodations providing meals. Decree 17/2022 established the National Agency for the Safety of Industrial Products and Market Surveillance to enforce consumer protection and inform the public about risky products. Furthermore, specific rules prohibit accommodating unmarried couples with a Tunisian citizen partner without a marriage certificate and restrict alcohol service in All-Inclusive hotel packages for guests from certain countries, requiring "Soft All-Inclusive" alternatives. By adhering to these consumer protection laws and specific regulations, Tunisian guest accommodation operators ensure their services and contracts meet established standards.

Is there any Law that applies to Non-resident Owners?
Non-resident property owners in Tunisia face specific regulations for real estate ownership and rental. Purchasing residential property requires prior authorization from the regional governor, a condition mandated by the Decree of 4 June 1957 for sale contract validity. Generally, non-residents can directly own only one property, with further acquisitions usually requiring establishing a local company. Crucially, foreigners are prohibited from owning agricultural land, though they can lease it. Rental income for non-resident owners is subject to a withholding tax, typically 15% but 5% for hotel properties. Tunisian-sourced income for non-residents is also taxed at progressive rates, ranging from 0% to 35%. Operating short-term rentals, particularly for foreign guests, necessitates obtaining proper licenses like a hostel or hotel license, as unauthorized hosting is illegal. Non-resident owners must also comply with all local regulations, including zoning, safety, and guest registration. Given these complexities, non-resident property owners are strongly advised to seek legal counsel and stay updated on Tunisian property and tax laws to ensure full compliance.

Is there any classification of STR in the country?
In Tunisia, the National Tourism Office (ONTT) regulates the tourism sector, setting quality, safety, and service standards for all tourist accommodations. While Tunisian law does not establish a distinct classification specifically for "short-term rentals" (إيجارات قصيرة المدى or إيجارات سياحية), properties catering to tourists are required to meet the same regulatory standards as other types of lodging. Instead of a separate short-term rental classification, the ONTT and local authorities categorize tourist accommodations broadly, including Tourist Hotels which are star-rated and must adhere to strict service and facility criteria, Guest Houses that are often family-run and must provide breakfast and meet hospitality standards, Tourist Residences encompassing furnished apartments or villas for short-term tourist rental with defined safety and quality requirements common in coastal and urban areas, and Rural Lodgings in rural settings designed to offer tourists a local experience. Short-term rental properties, regardless of being entire homes, guest houses, or shared rooms marketed on platforms like Airbnb and Booking.com as "vacation rentals" or "holiday rentals," must register with the ONTT and comply with applicable safety, quality, and tax regulations, similar to other tourist accommodations. This means that while booking platforms may differentiate property types, the Tunisian regulatory framework mandates that all properties used for tourism meet the standard requirements established for tourist accommodations, including licensing, tax compliance, and adherence to local zoning regulations, with municipalities potentially adding restrictions in specific areas to maintain local character. Therefore, Tunisia regulates short-term rentals within its general tourist accommodation system, ensuring they meet established quality, safety, and tax standards without a unique classification, requiring all tourist-oriented properties to comply with existing categories like hotels, guest houses, tourist residences, and rural lodgings.

Are there Special National Event Regulations?
During national events and holidays in Tunisia, accommodation providers must follow specific regulations to comply with local laws and cultural customs. Alcohol sales are restricted, with supermarkets prohibited from selling alcohol on Fridays and a general ban during Ramadan, though holiday resorts are typically exempt. Hotels must offer "Soft All-Inclusive" packages without alcohol to guests from Maghreb and Gulf countries, as serving alcohol within All-Inclusive packages to these citizens is prohibited. Accommodation policies also require unmarried couples consisting of a Tunisian citizen and a foreign tourist to present a marriage certificate upon check-in or book separate rooms. Operationally, providers should be aware that service availability at banks, stores, and attractions may change during public and religious holidays and should inform guests accordingly. By adhering to these regulations and cultural norms, Tunisian accommodation providers ensure legal compliance and a respectful environment for all during these times.

Is there any Penalty for Violating National Rules?
Operating tourist accommodations in Tunisia without proper authorization carries significant legal risks. It is illegal to operate tourist lodging, including hosting foreigners via platforms like Airbnb, without the required licenses such as a hostel or hotel license. Non-compliance can lead to legal action, potentially resulting in fines and even imprisonment. Tunisian law is strict, and beyond accommodation regulations, serious offenses like drug-related crimes carry severe penalties, including mandatory jail time. Furthermore, activities such as religious proselytizing, same-sex sexual relations, or photographing sensitive government or military locations can also result in fines and imprisonment ranging from six months to three years. To avoid these severe legal consequences, operators must obtain all necessary licenses and permits from Tunisian authorities before commencing operations. It is crucial to thoroughly understand and adhere to all local laws and regulations and to seek guidance from legal professionals familiar with Tunisian law to ensure full compliance and lawful operation within the tourism sector.

Are there National Rules or Regulations Governing Short-Term Rentals in Tunisia?
Are there National Rules or Regulations Governing Short-Term Rentals in the Country?

In Tunisia, operating short-term rentals legally requires hosts to obtain proper authorization, such as a hostel or hotel license, especially when accommodating foreign guests. Operating without this authorization is illegal. Hosts must also comply with local tax regulations, including declaring rental income and paying applicable taxes, for which consulting a local tax advisor is recommended. Furthermore, it is essential to ensure the rental property is appropriately zoned for short-term rentals and adheres to all relevant property laws. To ensure full compliance, hosts should verify regulations and obtain necessary licenses from local authorities before listing their property and stay informed about any changes in Tunisian short-term rental laws.

Is there any National Tax that affects short-term rental?
Short-term rental income in Tunisia is subject to national taxation, primarily through Personal Income Tax (PIT) which is levied at progressive rates: 0% on income up to TND 5,000, scaling up to 35% on income exceeding TND 50,000, with tiered rates in between. Hosts can deduct 30% of their gross rental income for expenses. Non-resident property owners face a 15% withholding tax on gross rental income, reduced to 5% for hotel properties. Additionally, a hotel residency tax applies to guests over 12, charged per night up to seven nights, varying from TND 1 to TND 3 depending on hotel star rating. Given the complexity of these regulations, hosts are advised to consult Tunisian tax professionals and stay updated on any changes in tax laws to ensure full compliance.

permits, license
Are there any Permits, Licenses, or Registrations for Airbnb in Tunisia?
Are there any Permits, Licenses, or Registrations for Short-term Rentals in the Country?
To legally operate tourist accommodations in Tunisia, hosts must adhere to national registration and permit requirements overseen by the National Tourism Office (ONTT). This process, formalized by Decree No. 2016-41 and the Tourism Code (Law No. 2017-58), mandates that all entities offering tourist lodging—including hotels, guest houses (بيوت الضيافة), short-term rentals (إيجارات قصيرة المدى), and tourist residences (المنشآت السياحية)—must register. Obtaining a Tourist Accommodation License is essential for all properties, and a Classification Certificate may also be required depending on desired property rating. The ONTT manages a central database of licensed accommodations, and the permit acquisition involves a five-step procedure. Initially, hosts must submit an application to the ONTT or its regional delegations, including a completed application form, property ownership proof or lease agreement, floor plans, property photos, and evidence of safety and hygiene compliance like a fire safety certificate. Following application, the ONTT conducts a property inspection to verify adherence to tourist accommodation standards, assessing safety measures, hygiene, cleanliness, and available amenities. Hosts seeking property classification can request a specific inspection for star rating assignment based on amenities and services. Upon successful application and inspection, applicable fees, ranging from approximately 100–500 TND for registration and 200–1,000 TND for classification, must be paid. After fee payment and application approval, the ONTT issues the Tourist Accommodation License, which requires annual renewal. Essential documents for the application include property ownership or lease agreements, host identification, property floor plans and photos, safety and hygiene compliance certificates, a Tax Identification Number, and bank details for fee payments. Operators should also anticipate costs for registration, classification (if chosen), annual renewal, and potential additional inspection fees.

Is there any National Association for Airbnb owners in Tunisia?
Is there any National Association for STR owners in the Country?
Tunisia currently lacks a national association dedicated solely to short-term rentals (STRs). However, STR operators can engage with these broader tourism/hospitality organizations:

  1. Fédération Tunisienne de l’Hôtellerie (FTH)Purpose: Main hospitality federation representing hotels and guest accommodations. Offers regulatory guidance and advocacy. Membership: Hotels, resorts, and some guesthouses. Contact: Website: www.fth-tunisie.com Email: contact@fth-tunisie.com Phone: +216 71 341 255
  2. Office National du Tourisme Tunisien (ONTT)Purpose: Government tourism body providing policy updates, marketing support, and industry guidelines. Contact: Website: www.tunisietourisme.gov.tn Email: info@ontt.tourism.tn Phone: +216 70 107 000
  3. Chambre Nationale des Propriétaires et Gérants d’Hôtels (CNPGH)Purpose: Advocates for hotel owners/managers; offers training and compliance resources. Contact: Address: 2 Rue d’Alger, Tunis 1000, Tunisia Phone: +216 71 328 100

National Association for STR Owners

Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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