The principal development for Tunisia is a draft 2027 Finance Bill provision, article 24 paragraph 3, that would raise the tax rate on online games and competitions conducted via communication or ICT means from 40 percent to 60 percent. The provision amends article 17 of Law n°48/2024 as previously amended by the 2026 Finance Law, and is reported across multiple Tunisian outlets covering the national budget process, dated 15 and 16 October 2026. The bill has not been adopted by parliament and the provision's own Journal Officiel text was not directly retrieved. No other material development in licensing, enforcement, technical compliance, platform rules, commercial activity, or market structure was found in this window. A separate deputies' bill, 2026/009, which would criminalise all gambling including online gambling, remains before the General Legislation Committee with no dated progress.
Jurisdictions › Tunisia › Overview
Tunisia · Question 01 of 11
Overview: What kind of market is this?
Unfavourable · Probable · AI-generated · Back to full Tunisia report →
Key section parameters
| Jurisdiction | Tunisia (TN) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Probable |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
The principal development for Tunisia is a draft 2027 Finance Bill provision, article 24 paragraph 3, that would raise the tax rate on online games and competitions conducted via communication or ICT means from 40 percent to 60 percent. The provision amends article 17 of Law n°48/2024 as previously …
Key headwinds & conditions
- No private online licensing route
- Islamic social constraints on liberalisation (~2% moral-acceptability)
- Forthcoming criminalisation/suppression bill
- Merchant-category payment restriction