Since the revolution of January 14 and following the repeal of the law n ° 59-154 of November 7, 1959, relating to the associations and the legislating of a new legal framework for the associations namely the decree-law n ° 2011- 88 of 24 September 2011, Tunisia has experienced an associative boom; in 2012 alone, more than two thousand associations were created.
The purpose of this newsletter is to present in a single document the tax regime of associations in Tunisia with regard to the current administrative doctrine.