Tunisia ranked 27th globally in the 2026 Global Tax Expenditures Transparency Index (GTETI), published by the Global Tax Expenditures Lab.
With an overall score of 59.1 out of 100, Tunisia placed first in the Arab world and
fifth in Africa for transparency in reporting tax expenditures and fiscal benefits granted through the tax system.
Tunisia achieved its strongest result in the institutional framework category, scoring 17.4 out of 20, followed by methodology and scope of published information with 14.7 out of 20.
The country received 11.3 out of 20 for public data availability, 9.3 out of 20 for descriptive tax expenditure data, and 6.4 out of 20 for evaluating the effectiveness of tax benefits, its weakest-performing category.
In Africa, Benin led the continent with a score of 71/100, ranking eighth worldwide. Niger followed with 62.2 points (19th globally), ahead of Guinea with 60.4 and Burkina Faso with 60.2. Tunisia rounded out the top five African countries.
Elsewhere in North Africa, Morocco ranked 33rd globally with 57.2 points, while Egypt fell to 99th place with 31.8 points. Algeria was among the lowest-ranked countries, scoring only 21 points.
Globally, Indonesia topped the ranking with 79.9 points, followed by South Korea, Australia, the Netherlands, and Canada.
The GTETI evaluates countries based on criteria including the publication of official tax expenditure reports, reporting frequency, data quality and detail, budget cost estimates, methodologies used, and assessments of the effectiveness of tax incentives.
