Resident private individuals holding Tunisian nationality as well as Tunisian business concerns and foreign business concerns for their setting up in Tunisia, profiting from the amnesty provided for by the law n°2007-41 of 25 June 2007 dealing with amnesty of exchange and fiscal breach.
Exchange note of 21 April 1987.
Circular of BCT to IA n° 87-37 of 24 September 1987
Circular of BCT to IA n° 2007-19 of 9 July 2007
Professional accounts
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In convertible currencies
They can be opened freely by resident exporters of goods and services for their activity requirements. These accounts are intended essentially to help their holders cover themselves against exchange risk.
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In convertible dinars
They are opened, on authorization of the Central bank of Tunisia, by any resident individual or legal entity having foreign currency resources.
Circular of BCT to IA n°93-14 of 15 September 1993 as modified by circulars of BCT to IA n° 99-05 of 19 April 1999, n°2003-13 of 12 November 2003 and n° 2005-01 of 3 January 2005 and n°2012-08 of 15 june 2012 and n°2012-18 of of 04 october 2012.
Special accounts "export-profit" in foreign currency or in convertible dinars
They are opened, on an authorization of the Central Bank of Tunisia, in the name of resident individuals who make profit coming from operations of export of goods or services and/or are shareholders or partners in resident companies that make profit in export transactions of goods or services.
They are freely debited for any transfer in foreign currency for matters of traveling abroad or acquiring rights and benefits abroad represented or not by securities or for any payment of current operation provided for by exchange or foreign trade regulations into force. Any other debit operation of this account is subjected to an authorization of the BCT.
Circular of BCT to IA n° 2009-15 of 24 July 2009 repealing the Circular of BCT to IA n° 2001-09 of 2 March 2001 as modified by circular of BCT to IA n° 2006-23 of 11 December 2006.
Non-residents' accounts
Foreign accounts in foreign currency or convertible dinars
Non residents' internal accounts "INR"
Special accounts in dinars
Suspense accounts
These are accounts in dinars that may be freely opened by non-residents of any nationality to place all receipts falling to them in Tunisia while awaiting the Central Bank of Tunisia to decide whether to allocate these receipts to a capital account or their transfer.
Capital accounts
They are intended to receive assets in dinars of non-residents that do not have any transfer guarantee. Their opening is free for non-resident foreign individuals or legal entities. It is submitted to a prior approval of the Central Bank of Tunisia for Tunisian non-residents or their husband and wife.
Exchange note n° 5 of October 5, 1982.
Accounts in Tunisian dinar meant for non resident private individuals holding Libyan nationality
Non-resident private individuals holding Libyan nationality can freely open, on the books of Authorised Intermediaries, accounts in Tunisian dinar. Amounts available in this account denominated "non-resident Libyan account in Tunisian dinar "are used in Tunisia.
Circular of BCT to IA n°2011-21 of 26 December 2011.
Accounts in foreign currency and in convertible dinar intended for non resident private individuals holding Libyan nationality
Non-resident private individuals holding Libyan nationality can freely open on the books of Authorised Intermediaries foreign currency accounts entitled "non resident Libyan foreign currency accounts" and accounts in convertible dinar entitled "non resident Libyan accounts in convertible dinar".
Circular of BCT to IA n°2012-03 of 23 January 2012.
They may be opened freely by non resident foreign enterprises that stroke bargain in Tunisia in order to place the share of these bargains payable in dinars intended to cover their local expenditures.
These accounts, the opening of which is free, are intended to the use by foreign individuals residing temporarily in Tunisia and earning an income in dinars.
They can be opened freely by resident individuals or legal entities whatever their nationality is. They are freely credited and debited in foreign currency.
"Service provider" account in foreign currency or in convertible dinar
Resident private individuals having foreign currency ressources from remuneration on services provided to non-residents established outside Tunisia may open "sevice provider" accounts in foreign currency or in convertible dinar with respect to authorised intermediaries.
Decree n°77-608 of 27 July 1977 (article 25)
Circular of BCT to authorised intermediaries n°2006-14 of 9 November 2006
Foreign exchange assignement
Exclusive of Authrised Intermediaries and the customs offices entitled to foreign exchange assignment, only private individuals having obtained beforehand an assignment of authorised intermediary may accept bank bills and foreign traveller's cheque borne by Tunisian or foreign non-resident travellers.
Circular of BCT to IA n°87-25 of 17 July 1987
Foreign exchange assignee accounts in convertible dinar
Private individuals acting as foreign exchange assignees and resident private individuals with holdings in the capital of a company acting as foreign exchange assignees can open convertible dinar accounts called "foreign assignnes accounts in convertible dinar" at the offices of authorised intermediaries.
Circular of BCT to IA n° 2003-05 of 27 March 2003 as modified by circular of BCT to IA n°2006-22 of 11 December 2006.
