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Gammarth's hillside villas, La Marsa and the blue-and-white village of Sidi Bou Said: what foreign buyers need to know, from the governor's authorisation to exchange control.
At a glance
| Can foreigners buy? | Yes, built property and building land, but only with the prior authorisation of the governor of the region (Decree of 4 June 1957) and Central Bank approval. A sale without the authorisation is void. Agricultural land is reserved for Tunisians. |
|---|---|
| Time needed | Allow three to six months for the authorisation, longer in some regions. |
| Purchase costs | Registration duty and a land-registry contribution. Market guides put total duties at roughly 6–10% of the price; confirm the exact scale with your lawyer or notary. |
| Wealth tax | From 2026, on net Tunisian assets of TND 3 million or more: 0.5% to TND 5 million, 1% above. Non-residents pay on their Tunisian assets; a main home is exempt. |
| Residency through property | No. Owning property does not give residence. |
| Currency | Tunisian dinar (TND), non-convertible. Pay with foreign currency brought in through a bank and keep every proof, or the sale price cannot later be taken out. |
| US tax treaty | Yes (1985). |
Why buy here
Tunisia's luxury market is small and mainly domestic, concentrated in the northern suburbs of Tunis: Gammarth, the capital's top villa address on the hills above the sea, the beachfront town of La Marsa, and Sidi Bou Said, the blue-and-white clifftop village above the ruins of Carthage.
For a foreign buyer it is a market for patience: the governor's authorisation is slow, exchange control is strict and there are few branded or institutional schemes. Those who buy here usually know the country well.
Planning a first visit? See our guide to Sidi Bou Said, Carthage and the medina of Tunis.
Who can buy
Freehold, with authorisation. Foreign individuals need the governor's prior authorisation (Decree of 4 June 1957) and must satisfy exchange control. A 2018 announcement that the authorisation would be abolished was not followed by a general repeal; it still applies on 31 October 2026.
Exempt: Tunisian nationals, including dual nationals and Tunisians abroad. Land or premises bought for an economic project in tourist or industrial zones, paid with imported currency, are also exempt; a private villa in a tourist zone is not.
Agricultural land is reserved for Tunisian nationals.
Exchange control. A non-resident foreigner must finance the purchase by transfer from abroad or from a foreign-currency account, and file an investment declaration within two months of registration.
Company ownership. A company used purely to hold a private home does not avoid the authorisation.
Best areas to buy
All prices are indicative; the luxury villa market is thin and opaque.
Indicative prime priceUp to TND 12,000 per m² at the very top end
The capital's top villa address, on seafront hills with five-star hotels.
President of the developers' federation (GPAI), reported by Webdo, October 2025.
The Gammarth & Sidi Bou Said Territory →Indicative prime priceTND 4,740 per m² (new build); prime villas far higher
A beachfront town and expatriate hub between Gammarth and Sidi Bou Said.
Mubawab, first half of 2025.
The Gammarth & Sidi Bou Said Territory →
Indicative prime priceNo reliable published figure
The blue-and-white clifftop village, with tiny stock and heritage controls.
Searched 31 October 2026.
The Gammarth & Sidi Bou Said Territory →Also bought: Les Berges du Lac in Tunis, the resort coast of Hammamet, Port El Kantaoui and the island of Djerba.
Developers
No branded residences were being marketed in Tunisia on 31 October 2026. The luxury product is mostly one-off villas, small high-end residences in La Marsa, Gammarth and Les Berges du Lac from local developers, and resale homes.
How to buy
Get a tax identifier and open a non-resident foreign-currency or convertible account at a Tunisian bank. Transfer the funds from abroad and keep every credit advice.
For titled property the deed must be drafted by an authorised professional; a lawyer is the usual choice for foreign buyers.
A recent ownership certificate from the land registry, mortgages and charges, the consent of all heirs, municipal taxes and the building permit. Untitled property is common outside the cities and carries more risk.
Usually with a deposit, conditional on the governor's authorisation. Build the delay into the long-stop date.
At the governorate, with the draft deed and identity papers.
Signed, registered with the tax office where the duty is paid, then entered at the land registry.
File it with the bank within two months, so that the resale proceeds can be repatriated later; a resale also needs Central Bank clearance.
Typically four to nine months in all, driven by the authorisation.
Lawyers and lenders who serve foreign buyers can be listed on this page. To advertise, write to [email protected].
Taxes and fees
| Item | Rate or cost | Paid by |
|---|---|---|
| Registration and land-registry duties | Roughly 6–10% in all on an existing home, depending on price; confirm the exact scale with your lawyer or notary | Buyer |
| Wealth tax (from 2026) | 0.5% on net Tunisian assets of TND 3–5 million; 1% above. A main home is exempt; a foreigner's holiday villa is not | Owner |
| Municipal tax on built property | Modest | Owner |
| Capital gains (non-residents) | A 2.5% withholding on the sale price as an advance on the final tax; repatriation needs Central Bank authorisation | Seller |
Wealth-tax returns and payment are due by 30 June each year.
Residency
No golden visa, and no residence through buying property. No programme was pending on 31 October 2026.
Main routes: a residence card for investors who found a business in Tunisia, and a residence card for retirees with foreign pension income. Both are issued by the Ministry of the Interior, are temporary and renewable, and are described on idaraty.tn, the government e-services portal.
For Americans: the US–Tunisia income tax treaty (1985) applies.
Founding Partners
Founding Partners
Three places for Founding Partner Agencies and three for Developers in each Territory. Places are open.
Territory in Tunisia: Gammarth & Sidi Bou Said.
Questions
Yes, with the prior authorisation of the regional governor. A sale without it is void. Agricultural land is reserved for Tunisians.
Allow three to six months, and longer in some regions. Make the preliminary agreement conditional on it.
Only if you paid with foreign currency brought in through a Tunisian bank, kept the proofs and filed the investment declaration. Repatriation then needs Central Bank clearance.
No. Residence cards are available to business founders and retirees, not to property buyers as such.
Checked and sourced
Checked 31 October 2026. Rules and rates change; confirm with a qualified lawyer and tax adviser before you buy. TheMediterranean.com is not a real estate broker, agent or finder, and nothing here is legal, tax or immigration advice.
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