Tunisia

JUDGMENT CALL (flagged): mirror image of this dataset's France/IFI precedent (a real-estate-only 'wealth tax' is treated as a property tax, rate 0). Tunisia's original 2023 wealth-tax law WAS real-estate-only (both threshold and base defined by real-estate value alone), which would have scored rate 0 under that same rule. Article 88 of the 2026 Finance Law expanded it: liability is now triggered when a natural person's TOTAL net asset value (real estate plus movable assets) reaches TND 3 million on 1 January, and the movable-asset base explicitly includes vehicles, artwork, jewelry, shares, bonds, partnership interests, mutual funds, deposit certificates and life insurance contracts, not just real estate. Corroborated by direct quotation of Article 88's text across multiple independent Tunisian press sources (La Presse de Tunisie, Kapitalis, Managers.tn), not just PWC's summary. Progressive rates: 0.5% on total net assets TND 3-5 million, 1% above TND 5 million (this is the top/applicable rate recorded here). Exemptions: primary residence (any value) and its furnishings, professional-use property, touring vehicles rated <=12 CV; bank/postal deposits and life insurance contracts are reported as exempt in most sources checked, though this one narrow sub-point was not perfectly consistent across repeated fetches of the PWC page and deserves a second look. Tax residents assessed on worldwide assets; non-residents on Tunisia-situated assets only. This is a very new, fast-changing regime (first declaration under the expanded rules was due 30 June 2026), which raises the risk of a misread of a non-English-primary-source law still being clarified by administrative circulars.