Tunisia proposes 60% tax on covered games in 2027 finance bill

A 20% rise in the levy on covered games and competitions appears in the draft Finance Bill 2027 for Tunisia. According to the government, the measure belongs to its fiscal reform plans for 2027, and the money raised would go toward social security funding. Lawmakers have yet to finish their review of the bill, so the change remains unimplemented while it awaits parliamentary approval.

The proposed 20 percentage point increase is set out in Article 24, paragraph 3 of the draft bill. The existing 40% charge was established under Article 17 of Law No. 48 of 2024, Tunisia's Finance Law for 2025, dated 9 December 2024. The draft does not include a projection of the revenue expected from the proposed increase.

The explanatory notes in the draft discuss competitions and games entered immediately by phone or via SMS. The documentation currently accessible does not make clear whether the proposed tax covers all online gambling and sports betting.

The measure was presented to parliament on 14 October and referred to the Finance and Budget Committee on 16 October.