Short-Term Tourist Rentals: The 2026 Regulatory Crackdown

Hammamet, La Marsa, Djerba, Sidi Bou Saïd, and now Kairouan: short-term tourist rentals have boomed in Tunisia since 2020. But while the market structured itself around Airbnb and Booking, legislation stayed largely unchanged. In 2026 the legislator catches up with a framework inspired by European practice — and many owners are not ready.

Beyond the headlines, the new framework has very concrete consequences: anyone renting a home by the night or the week will have to register, declare and contribute.

The current framework: a grey zone

Until now, peer-to-peer tourist rentals operated in a fragmented framework:

• The Investment Code and the tourism law targeted only classified operators (hotels, licensed guest houses).
• Taxation relied on voluntary declarations, often absent.
• Co-ownership rules theoretically prohibited commercial use, but sanctions were rare.
• Local authorities collected little tourist tax on this activity.

The result: tens of thousands of homes rented informally, a significant tax loss and rising tensions in certain areas (rent increases, noise, neighbourhood imbalance).

What the 2026 framework introduces

1. Mandatory ONTT registration

Each home offered for short-term tourist rental must obtain a unique registration number from the Tunisian National Tourism Office (ONTT). This number must appear:

• On all online listings (Airbnb, Booking, Tunisian portals).
• In booking contracts.
• On invoices provided to renters.

Platforms will be required to remove listings without a valid registration number.

2. Annual cap and primary residence

The text introduces the concept of a primary residence rented occasionally, with an annual cap (likely 120 days, on the French model). Above that, the property falls under the professional furnished tourist rental regime, with stricter obligations (fire safety, accessibility, classification).

3. Express co-ownership consent

This is a major point, often misunderstood: in buildings subject to co-ownership rules, short-term rental will require express authorisation written into the co-ownership regulations or voted at a general meeting.

Existing regulations prohibiting commercial use — very common in Tunis, Hammamet and Sousse — will not permit short-term rental without formal amendment.

4. Taxation: systematic declaration

Income from tourist rentals will be subject to:

• Income tax in the appropriate category (business profits for professional letters, property income for occasional ones depending on thresholds).
• VAT for letters exceeding the thresholds.
• Tourist tax collected by the owner and paid to the local authority.

Platforms will be under an obligation of automatic transmission of income to tax authorities, on the European DAC7 model.

5. Graduated sanctions

The text provides for:

• A fine for the absence of a registration number.
• A higher fine for false declarations.
• The possibility of a rental ban for repeat or serious breaches.
• Joint sanctions for platforms that keep non-compliant listings online.

Areas under particular scrutiny

Authorities have already indicated that the following zones will be subject to reinforced vigilance:

• Central Tunis and the medina.
• Sidi Bou Saïd and La Marsa (strong real estate pressure).
• Djerba-Houmt Souk and Djerba-Midoun.
• Hammamet Sud and Yasmine Hammamet.
• Sousse seafront and Port El Kantaoui.

Owners in these areas should treat compliance as a priority.

Practical advice for owners

Before entry into force, several checks are essential:

1. Property status: primary or secondary residence, personal ownership or through a company.
2. Co-ownership regulations: check whether a clause prohibits or authorises commercial use; if not, initiate a vote at the general meeting.
3. Tax situation: regularise declarations for previous years before any inspection.
4. Contracts with platforms: anticipate liability clauses in case of listing removal.
5. Insurance: most home insurance policies do not cover seasonal rentals; an extension is necessary.

Firm note: The new framework is not designed to kill short-term rentals. It is designed to end informality. Owners who regularise early will benefit from a predictable framework, genuine legal protection against disputes with tenants and neighbours, and manageable taxation. Those who wait for the first inspection will pay twice.

Our firm advises Tunisian and foreign owners on the legal and tax structuring of their rental activity: choice of status, contract drafting, amendment of co-ownership regulations, tax regularisation and defence in case of dispute.