Tunisia Tax & Investment Guides
16 guides covering Tunisian taxation, progressive IRPP 0–40% (6 brackets), corporate income tax IS 15% (25% banking/insurance/telecom/petroleum), TVA 19%/13%/7%, CNSS 9.18%+16.57%, capital gains 10-15% on shares (TND 10K exemption), property registration 5%, stamp duty ~1%, inheritance tax 2.5-35%, and key investment topics.
Personal Tax & Residency
Progressive IRPP 0–40%, 10% professional deduction capped TND 2,000, CNSS 9.18%, tax residency 183-day rule, tax filing by April
Tunisia Personal Income Tax Guide 2026 — IRPP 0–40% Progressive, Professional Deduction 10%
Tunisian personal income tax (IRPP). Progressive rates of 0%, 15%, 25%, 30%, 33%, and 40%. Professional deduction of 10% capped at TND 2,000. Family quotient (parts fiscales) system. Tax year is calendar year.
Tunisia Tax Filing Guide 2026 — Filing by 30 April, Online Portal Assistance Fiscale
Tunisian tax filing for 2026. Annual IRPP and IS returns filed by 30 April via Assistance Fiscale online portal. Monthly VAT and withholding returns. Instalment tax for businesses. Penalties for late filing and payment.
Tunisia Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, DTT Tie-Breaker
Tunisian tax residency for 2026. 183-day physical presence test, permanent home test, centre of vital interests. No citizenship-based taxation. Residents taxed on worldwide income. Non-residents taxed only on Tunisian-source income.
VAT & Indirect Tax
TVA 19% standard, 13% intermediate, 7% reduced, registration threshold TND 150K goods / TND 75K services
Business & Corporate Tax
IS 15% standard, 25% banking/insurance/telecom/petroleum, depreciation rules, business registration SARL/SA
Tunisia Business Registration Guide — SARL, SA, Registre du Commerce 2026
business registration in Tunisia. Types: SARL (most common LLC), SA (joint-stock company), SUARL (single-member), branch of foreign company. Registration via Registre du Commerce Online. Minimum capital TND 1,000 for SARL, TND 50,000 for SA. Patente and tax registration.
Tunisia Corporate Tax Guide 2026 — IS 15% Standard, 25% Sector Rates, Depreciation
Tunisian corporate income tax (IS). Standard rate 15% for most companies, 25% for banking/insurance/telecom/petroleum. Depreciation rules, loss carry-forward, tax incentives, and filing requirements.
Tunisia Cross-Border Tax Guide — DTTs, Non-Resident WHT, Transfer Pricing 2026
Tunisian cross-border taxation. Over 50 double tax treaties. Withholding tax rates: dividends 10-15%, interest 10-20%, royalties 10-20%. Transfer pricing rules aligned with OECD. Thin capitalisation 1.5:1 debt-to-equity cap.
Investment & Savings
CGT 10-15% on shares (TND 10K exemption), 5-25% sliding on property, dividends 10% WHT, interest 10-20% WHT, crypto as gains
Tunisia Capital Gains Tax Guide 2026 — Shares 10-15%, Property 5-25% Sliding Scale
Tunisian capital gains tax. Shares: 10% on gains from listed shares (TND 10K exemption), 15% on unlisted shares. Property: sliding scale 5-25% based on holding period. Primary residence exemption after 5+ years.
Tunisia Crypto Tax Guide 2026 — Not Regulated, Treated as Capital Gains
cryptocurrency taxation in Tunisia. Not specifically regulated by law. Tax authority treats crypto gains as capital gains or business income depending on frequency. No specific crypto legislation. Mining income taxable.
Tunisia Investment Income Guide 2026 — Dividends 10% WHT, Interest 10-20% WHT
Guide to Tunisian taxation of investment income. Dividends: 10% WHT (final tax for individuals). Interest: 10% on bank deposits, 20% on profit-sharing loans. Royalties: 10-20% WHT. Capital gains on shares: 10% listed (TND 10K exemption), 15% unlisted.
Tunisia Pension Guide 2026 — CNSS Regime, Retirement Benefits
the Tunisian pension system. CNSS mandatory social security covering pensions, health, and family benefits. Retirement age 60 (62 for certain categories). Pension replacement rate ~40-80%. Caisse Nationale de Sécurité Sociale administration.
Property & Wealth Tax
Registration 5%, stamp duty ~1%, annual land tax, rental income as IRPP, inheritance 2.5-35%, no wealth tax
Tunisia Inheritance & Gift Tax Guide 2026 — Droits de Succession 2.5-35% by Degree
Tunisian inheritance and gift taxes (droits de succession). Progressive rates 2.5% to 35% based on relationship degree. Spousal exemption. Direct descendants 2.5-15%. Siblings 5-35%. No step-up in cost basis.
Tunisia Property Tax Guide 2026 — Registration 5%, Stamp Duty ~1%, Annual Land Tax
Tunisian property-related taxes. Registration fee (droit d'enregistrement) 5% on property transfers. Stamp duty (timbre fiscal) ~1% of value. Annual land tax (taxe foncière) on developed properties. Capital gains on property: sliding scale 5-25%.
Tunisia Rental Income Tax Guide 2026 — Rental as IRPP, Deductions Available
rental income taxation in Tunisia. Rental income taxed as part of IRPP at progressive 0-40% rates. Simplified deduction of 20-40% available. Landlords may deduct maintenance, mortgage interest, property taxes. No WHT on rental payments.
Tunisia Wealth Tax Guide 2026 — No Wealth Tax
Tunisia has no net wealth tax, no annual wealth tax, and no solidarity tax on wealth. No foreign asset reporting regime. Land tax (taxe foncière) is the only annual property-related levy. Tunisia relies on income, consumption, and transaction taxes.
Employment & Social Security
CNSS 9.18% employee + 16.57% employer, pension regime, social contributions
Tunisia Calculators (6)
Free calculators for Tunisian salary, tax, and social contributions.
Tunisia Salary
Net pay after IRPP 0–40%, CNSS 9.18%, professional deduction 10%.
Tunisia VAT
TVA 19% standard rate calculations.
Tunisia Corporate Tax
IS 15% standard, 25% sector rates.
Tunisia Property Tax
Registration 5%, stamp duty ~1%.
Tunisia Social Insurance
CNSS 9.18% + 16.57% contributions.
Tunisia Income Tax
IRPP 0–40% bracket calculator.