8% Tax Regularization: New Clarifications on Eligible Businesses

The General Directorate of Taxes (DGI) has issued new guidance regarding the 8% voluntary tax regularization scheme introduced by the 2026 Finance Act. This measure targets undisclosed funds, allowing both individuals and businesses—whether unregistered or reporting incomplete data—to regularize their status. The DGI confirmed that companies with an annual turnover of 2 billion dinars or more prior to 2025 are now eligible to apply for this process. Nevertheless, the exclusion remains in effect for major corporations (DGE), the oil and gas sector, foreign companies without permanent residency, as well as businesses involved in tobacco, precious metals, or those linked to criminal activities such as money laundering and corruption.