Tunisia Proposes Raising Games and Competitions Tax to 60% in 2027 Finance Bill
The government of Tunisia has formally introduced a significant fiscal adjustment within its draft Finance Bill for 2027, proposing to elevate the tax rate on participation in covered games and promotional competitions from 40% to 60%. Outlined under Article 24, paragraph 3 of the draft legislation, the 20-percentage-point fiscal increase is specifically earmarked to strengthen national social security funding and diversify public safety-net revenues. This progressive taxation measure expands upon foundational frameworks established in prior legislative cycles namely Article 17 of Law No. 48 of 2024 (the 2025 Finance Law), which set the baseline 40% levy, and Law No. 17 of 2025 (the 2026 Finance Law), which broadened the tax base to encompass interactive contests accessed via modern communication technologies.
Submitted to Parliament on October 14, 2026, and referred to the Finance and Budget Committee on October 16, the draft text remains under active legislative review. While accompanying explanatory notes specifically cite interactive participation via traditional telephone calls and Short Message Services (SMS), the legislative language leaves room for debate regarding the broader digital ecosystem. Crucially, current documentation does not establish whether the 60% rate will apply universally across all online gambling and sports betting verticals, or remain focused on telecommunications-linked media contests. The measure forms part of Tunisia’s wider 2027 state budget projections, which foresee national expenditure reaching TND 68.895 billion ($23.1 billion) against an estimated fiscal deficit of TND 14.615 billion ($4.9 billion).
Beyond the immediate tax rate adjustments, the wider context of Tunisia's gambling regulatory environment introduces additional operational complexity. State-owned operator Promosport which operates under the jurisdiction of the Ministry of Youth and Sports is currently executing a major modernization program under tender reference. This tender seeks external technology partners to overhaul national sports betting infrastructure, lotteries, and digital betting services. Concurrently, national authorities continue to review updated legal frameworks regarding anti-money laundering controls and sports betting manipulation. As the 2027 Finance Bill moves through committee hearings, commercial stakeholders and legal analysts are monitoring the text closely to determine whether private digital operators will be subjected to the 60% levy or if the burden will primarily impact traditional media-driven contests.
