Tunisia Proposes Raising Games and Competitions Tax to 60% in 2027
Tunisia.- 28 October 2026 | www.zonadeazar.com The Tunisian Government has proposed increasing the tax on certain games and competitions from 40% to 60% under its draft Finance Bill for 2027.
The initiative aims to strengthen social security funding by generating additional tax revenue from activities covered by the legislation.
The proposed measure represents a 20-percentage-point increase and remains subject to parliamentary approval.
A 20-Percentage-Point Tax Increase
The proposed amendment is outlined in Article 24, paragraph 3, of Tunisia’s draft Finance Bill for 2027.
The existing tax is calculated on the participation price of games and competitions covered by the legislation.
The proposal establishes the following framework:
- Current tax rate: 40% of the participation price.
- Proposed tax rate: 60% of the participation price.
- Increase: 20 percentage points.
- Implementation: subject to parliamentary approval and the final provisions of the legislation.
The proposed adjustment represents a 50% relative increase compared with the existing tax rate.
Background to the Tax Framework
The original 40% tax was introduced under Article 17 of Tunisia’s Finance Law for 2025, enacted as Law No. 48 of 2024 on 9 December 2024.
The Finance Law for 2026, identified as Law No. 17 of 2025, subsequently extended the tax framework to games and competitions accessed through communication technologies.
These legislative developments provide the foundation for the proposed increase in 2027.
Scope of Digital Gaming Activities
One of the main uncertainties surrounding the proposed reform concerns which activities would fall within the new tax framework.
The explanatory documentation specifically refers to games and competitions accessed through telephone calls and short message services (SMS).
However, it remains unclear whether the proposed 60% rate would apply to all forms of online gambling and sports betting.
The final scope of the measure will depend on the wording approved by Parliament.
Additional Revenue to Support Social Security
The Tunisian Government intends to allocate the additional revenue towards strengthening the country’s social security financing system.
The draft legislation specifically refers to the account established to diversify social security funding sources.
However, the authorities have not yet published an official estimate of the additional revenue expected from the proposed tax increase.
Parliamentary Review Under Way
The draft Finance Bill for 2027 was submitted to the Tunisian Parliament on 14 October 2026.
Two days later, on 16 October, it was referred to the Finance and Budget Committee for consideration.
The proposed increase remains under legislative review and has not yet entered into force.
The existing tax framework will continue to apply until any revised provisions are formally adopted.
Economic and Budgetary Context
The proposal forms part of Tunisia’s broader fiscal strategy aimed at strengthening public revenue in 2027.
The draft national budget includes:
- Government expenditure: TND68.895 billion (approximately US$23.1 billion).
- Budget deficit: TND14.615 billion (approximately US$4.9 billion).
The Government is also considering tax increases affecting alcoholic beverages and certain forms of international travel.
These measures are intended to expand public resources and support the financing of social programmes.
Potential Impact on the Gaming Industry
Approval of the proposed increase could significantly affect the tax conditions applicable to games and competitions covered by the legislation.
However, the implications for sports betting operators and online casino platforms will depend on the final definition of the taxable activities.
At present, the available documentation does not establish that the proposed rate would apply universally across Tunisia’s entire iGaming market.
Next Steps
Parliament must determine whether to approve the proposed increase and establish the precise range of activities subject to the higher tax rate.
Lawmakers will also need to clarify the implementation conditions and any applicable commencement date in 2027.
The proposal represents an important development for the gaming sector, as it seeks to increase taxation on certain games and competitions while directing additional revenue towards the country’s social security system.
Edited by: @fonta
