- Registration fees
For a new-built property bought from a developer, registration fees are lowered to 1% of selling price (for land registry), plus 15 tunisian dinars per written page of the act.
For a resale property, 6% registration fees are payable by the buyer, plus fees related to drafting of the act (18 dinars plus 2 dinars per page).
- Lawyer fees
In Tunisia, the sollicitor has the same role as the notary in other countries, and his contribution is mandatory.
Lawyer fees are estimated between 1% and 2% of the selling price.
In case of a foreign customer who will need the authorization of the Governor, the lawyer can take in charge the process with administrations, for an additional cost of about 1000 dinars.

Capital gain taxes in case of resale

You will be liable to taxes that depend on the duration of the possession ot the property:
- sale before 10 years of ownership : rate is 10%
- sale after 10 years: rate is lowered to 5%

Rental income tax

Rental yields should be included in the annual tax return and are assessed for income tax (IRPP).
Gross rental income is minored with some deductions, and entitled to:
- under 1.500 dinars : 0 %
- from 1.500,1 to 5.000 dinars : 15 %
- from 5.000,1 to 10.000 dinars : 20 %
- from 10.000,1 to 20.000 dinars : 25 %
- from 20.000,1 to 50.000 dinars : 30 %
- more than 50.000 dinars : 35 %

Exchange rate: 1 Tunisian dinar (TND) = 0,53 euro as on June 2009