The deputies of the Assembly of the Representatives of the People voted on Sunday December 10, 2023 for article 52 of the 2024 finance law, allowing Tunisians living abroad to benefit, starting from January 1, 2024, for an FCR, once every ten years. The FCR is a customs privilege issued by the state giving the ability to import or purchase tax-free vehicles.
The new tax benefits are linked to the acquisition of a passenger or utility vehicle, motorcycle not exceeding a payload capacity of three and a half tonnes (3.5T).
Tunisians living abroad can benefit, depending on their choice, from complete or partial exemption from taxes on purchases on the domestic market and on imports. Tunisians residing abroad currently benefit from this advantage only once as part of their definitive return to Tunisia.
The conditions and procedures for the application of this article will be established subsequently by a decree.
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