This article explains how employees can request reimbursement for business‑related expenses in Tunisia, including mileage, travel costs, per diems, documentation requirements, and tax treatment. To remain non‑taxable, expenses must be reasonable, business‑related, and properly documented in accordance with Tunisian tax rules.
1. Travel & Mileage (Use of Personal Vehicle)
Mileage Reimbursement
Tunisia does not publish a statutory or government‑mandated per‑kilometre reimbursement rate for business use of personal vehicles.
Employers typically set an internal per‑km ratebased on:
Fuel prices
Vehicle operating costs
Market practice
Reimbursement applies only to business travel (not commuting between home and the regular workplace).
Tax Treatment
To remain non‑taxable, mileage reimbursement must:
Reflect actual business travel costs, and
Be supported by a complete mileage log.
Mileage Log Requirements
Employees must submit a mileage log including:
Date of travel
Start and end locations
Odometer readings (start and end)
Business purpose
Total kilometres travelled
2. Parking, Tolls & Fuel
Parking fees, tolls, and fuel must be claimed separately from mileage.
These costs are not included in the per‑km allowance.
Official receipts (factures) are required for deductibility.
Expenses without valid receipts may be denied or treated as taxable salary.
3. Business Travel Rules & Reasonableness
Tunisia does not impose explicit statutory caps on business travel expenses. However:
Expenses must be:
Necessary
Reasonable
Directly linked to business activity
Excessive or personal‑use expensesmay be:
Rejected, or
Treated as taxable income for the employee.
Travel should follow internal approval requirements before being incurred.
4. Transportation & Accommodation
The following may be reimbursed when business‑related and supported by documentation:
Transportation
Air, train, bus, tram, taxi/cab
Rental cars (with business justification)
Conditions:
Receipts or invoices must be provided
Economy class is generally expected unless a business justification supports an upgrade
Accommodation
Hotels or business lodging
Invoice or receipt required
5. Invoicing & Documentation Requirements
To be deductible for the employer and non‑taxable for the employee, receipts or invoices should include:
Vendor name
Tax ID / Matricule Fiscal
Date of purchase
Description of goods or services
Amount paid with VAT breakdown
Missing or incomplete documentation may result in the reimbursement being treated as taxable income.
6. Examples of Non‑Taxable Reimbursable Expenses
With proper documentation, the following are generally reimbursable and non‑taxable:
Business travel (airfare, train, bus, taxi)
Hotel and accommodation
Meals during business travel
Parking and tolls
Mileage (reasonable and documented)
Work‑related equipment or supplies
7. Per Diems (Daily Allowances)
Tunisia does not publish national per‑diem rates.
Tax Treatment
Per diems are generally taxable, unless:
They strictly reflect actual business‑travel meals and incidental costs, and
Travel dates and business purpose are clearly documented.
Employers must define internal per‑diem amounts and apply them consistently.
Per diems must not be combined with meal receipts for the same period.
8. Entertainment, Gifts & Hospitality
Entertainment expenses are deductible and non‑taxable only if they are:
Directly related to business development
Reasonable in value
Supported by proper invoices
Expenses that provide a personal benefit, or are excessive in nature, may be treated as taxable income.
9. Wellness & Personal Expenses
Tunisia does not treat the following as tax‑free business expenses:
Medical expenses
Gym memberships
Yoga or fitness classes
Therapy or wellness services
Swimming or recreational activities
These are generally considered taxable benefits, unless strictly required for employment (which is rare).
10. VAT & Recordkeeping
VAT in Tunisia typically applies at 7% or 19%, depending on the category.
VAT must be properly shown on invoices to be deductible.
Record Retention
Companies should retain expense documentation for at least 5 years in case of tax audits.
11. Submission & Compliance Rules
All expenses must be directly connected to company operations
Expenses must be reasonable and supported by receipts
Without receipts, reimbursements are treated as taxable salary
Mileage logs are mandatory for vehicle use
Expenses should be submitted within company deadlines (commonly within 30 days)