Owner guides
Short-term rentals in Tunisia: what the law says
There is no "Airbnb law" in force yet, but there are real obligations and a bill before Parliament. Here is where things stand on 13 October 2026 for anyone letting a furnished flat or house by the night in Tunisia, with sources and open questions.
By Hichem Mathlouthi, managing director of KasbahostPublished 6 min read
Who this is for
Owners letting a whole furnished flat, house or dar to travellers for a few nights through Airbnb, Booking.com or direct. It does not cover classified guesthouses, where the owner lets rooms and lives in: see opening a guesthouse in Tunisia. For each point we say where the information comes from and, where we could not confirm it in an official source, which authority to ask.
The legal position in October 2026
Tunisia has no equivalent of the French holiday-let rules. We found no text in the Official Gazette creating a holiday-let status, a registration number for listings or an annual cap. A 2026 commercial guide (Tunisiapromo) says the same. One law firm claims Tunisia is "adopting" a full framework in 2026, with ONTT registration (Haïfa Guedhami), but cites no text; until one is published, we do not treat it as law. If in doubt, ask the ONTT or a lawyer.
In a parliamentary tourism committee debate, members noted that private flat lettings fall under the civil-law rules on leases and only come within the Tourism Ministry's remit when a flat is used regularly for tourist accommodation, according to African Manager (Arabic). That grey area is exactly what the bill aims to fill.
The furnished-rentals bill
Bill No. 31/2025 on the operation of furnished flats and homes was tabled in the Assembly of the Representatives of the People on 21 April 2025 and referred on 23 April 2025 to the committee on tourism, culture, services and crafts (parliamentary record, seen via a search engine). According to Mosaïque FM and the press, the bill as tabled would:
- bring the activity under specifications approved by the Tourism Minister;
- fine anyone operating without prior authorisation 20,000 dinars;
- require the identity of tenants to be declared.
According to Tunisie Numérique, the committee examined it on 11 March 2026. We found no sign of a plenary vote or publication by 13 October 2026. Bills get amended, merged or dropped: follow it, but do not build your plans around the current draft.
Obligations that already apply
| Obligation | Source | What to do |
|---|---|---|
| Register foreign guests | Law No. 68-7 of 8 March 1968, arts 21–22 | Inform the local police or National Guard station |
| Tourist tax | 2024 Finance Act, art. 46 (according to the press) | Collect per person per night and pay it to the tax office |
| Income tax | Personal income tax code | Declare rent received; confirm the income category with an accountant |
| Building rules | Co-ownership regulations | Check your building rules allow short lets |
Guest registration. Under article 21 of Law No. 68-7, anyone accommodating a foreign national, even free of charge, must inform the local police or National Guard within 48 hours. Article 22 gives one week for letting a dwelling to a foreign national. In practice, register every foreign guest on arrival.
Tourist tax. Article 46 of the 2024 Finance Act extended the tax to "all other premises let as rooms, flats or villas" (Managers); the tax office will confirm the rate that applies to you. We found nothing showing that Airbnb or Booking.com collect it in Tunisia on your behalf.
Income tax. For unfurnished lets, property income gets a flat 30% allowance, according to a 2014 Ministry of Equipment paper; check the current rule with your accountant. A serviced nightly let may be treated as a trade; no tax authority guidance we found settles this, nor VAT. Decide it with a chartered accountant.
Common myths
- "There's a 90-night cap." No Tunisian text found; it looks borrowed from French law.
- "You must register with the town hall." No Tunisian text found.
- "The 2026 Finance Act adds 2 dinars a day on Airbnb lets." That levy applies to car hire, according to La Presse.
- "An ONTT number is compulsory on listings." Not in any text in force that we could find; the ONTT can confirm this.
Letting in the Medina of Tunis
Many dars suit whole-house or flat lettings better than the guesthouse regime, especially when the owner cannot live in. Converting a house into tourist flats normally needs a building permit and, in the protected area, the National Heritage Institute's opinion; the City of Tunis will confirm the procedure. The lanes are pedestrian, so someone has to meet guests and carry luggage. For likely income, see guesthouse income in the Medina or the revenue estimator.
What Kasbahost does
Kasbahost runs flats and guesthouses in the Medina of Tunis for their owners. For every stay, guest police forms are filed, tourist tax is collected, invoices are issued and withholding tax is shown on your monthly statement, which you can also see in your online owner area. We keep an eye on the bill and will tell you if it changes your obligations. Your tax regime remains your decision, with your accountant. See our short-term rental management page, or read self-manage or hire a manager.
Frequently asked questions
Do I need a licence to let on Airbnb in Tunisia?
As far as we know, no text published in the Official Gazette yet requires a licence or registration number specifically for short-term furnished lets; the ONTT or a lawyer can confirm this for your property. Bill No. 31/2025 would bring the activity under a set of specifications, but it had not been passed as of 13 October 2026, to our knowledge. General obligations already apply: registering foreign guests, tourist tax and declaring your income.
Is there a 90-night annual cap?
We found no Tunisian text setting an annual cap. The claim, sometimes attached to Law No. 68-7 of 1968, does not fit that law, which deals with the status of foreigners. Annual caps are a French rule.
Do I have to register guests with the police?
Yes, for foreign guests: Law No. 68-7 of 8 March 1968 requires anyone who accommodates a foreign national, even free of charge, to inform the local police or National Guard station. See our guide to guest police registration.
Does tourist tax apply to an Airbnb flat?
In principle yes: since the 2024 Finance Act the tax also covers "all other premises let as rooms, flats or villas", according to Managers, which summarises article 46 of that Act. The tax office (recette des finances) will confirm the rate for your property. See our tourist tax guide.
How is income from nightly lets taxed?
Rent is subject to personal income tax. Whether a serviced nightly let counts as property income or trading income is not settled by any official source we found. Ask a chartered accountant or the tax office.
Sources
Consulted on 13 October 2026. Some pages could only be read through search-engine extracts; check every text in the Official Gazette (iort.gov.tn) and on the Parliament website before acting.
- Assembly of the Representatives of the People: Bill No. 31/2025 (official, in Arabic)
- Law No. 68-7 of 8 March 1968, legislation-securite.tn
- Managers: tourist tax, 2024 Finance Act (French)
- Ministry of Equipment, 2014 (official, in French)
- La Presse, 18/03/2026: car-hire levy (French)
- Tunisiapromo, 2026 (French)
- Haïfa Guedhami, 2026 (French)
Let's talk about your property
A flat to let in the Medina?
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