The Tunisian tax authority has issued General Memorandum No. 5 of 2025, which explains the application of the temporary exceptional contribution introduced by the Finance Law for 2025. Key points include: Companies subject to the contribution include companies with turnover of TND 20 million or more in 2023 that were subject to the 15% corporate tax rate in 2023; Permanent establishments in Tunisia of non-residents are also subject to the contribution if the permanent establishment meets the conditions above; The contribution is not due by: companies subject to the 15% corporate tax rate in 2023 with turnover below TND 20...