The Tunisian parliament is considering a revised draft Finance Bill for 2025. As previously reported, the initial draft submitted by the government included several corporate tax rate changes. In the revised draft: The existing 10% rate would be unchanged; The existing 15% rate would be increased to 20%; The existing 35% rate would be unchanged, except for banks and financial institutions; and A new 40% rate would be introduced for banks and financial institutions. Further, the revised draft includes the introduction of a new exceptional tax on 2024 profits at a rate of 2% on the same tax base as...