Digital inclusion and mobile sector taxation in Tunisia 2016

Mobile services in Tunisia connect over 6.6 million people, equivalent to 58% of the population, and deliver widespread social and economic benefits to the country. However, the sector is subject to high mobile specific taxation, including a 5% industry fee specific to mobile services and an additional 10% corporation tax compared to other sectors. This report estimates the impact of reforming mobile sector taxation on digital inclusion and the wider economy of Tunisia.