Tax

Law of 2001

The law includes provisions on the value of the tax, discounts and exemptions, especially for free zones, as well as information on the due date.

Decree NO.28 of 2009

In the law you can get information on the tax rates by type of revenue, and type of businesses, it also indicates the taxable entities and a provision on preventing double taxation.

Decree NO. 48 of 2018

The law enacts the value added tax, it determines the tax rate imposed on each product and imported goods, also it has provisions on tax deduction on inputs, imposing administrative fines, and tax evasion. (The law is available in English).

Law NO.1 of 1980

A unified tax on import replaces duties, taxes, and additions on port fees, shipping fees, and export & import license fees.