Tunisia Tax Filing Guide

Assistance Fiscale — Tunisia's Online Tax Portal

The Ministry of Finance operates a fully online tax filing system called Assistance Fiscale (www.assistancefiscale.gov.tn). All tax returns — including IRPP, IS, TVA, and withholding tax — are filed through this platform. Taxpayers must register on the portal using their matricule fiscal (tax identification number). The platform supports online payment via bank transfer, credit card, or at authorised payment centres. Assistance Fiscale is mandatory for all registered taxpayers.

Annual Income Tax Return — 30 April Deadline

All tax residents with taxable income must file an annual income tax return by 30 April following the tax year (1 January to 31 December). The return covers:

• IRPP (individuals): Declaration of all income (employment, business, rental, investment, foreign) and claims for deductions, credits, and family quotient. Filed via Assistance Fiscale using Form IRPP.
• IS (companies): Corporate income tax return with financial statements, taxable profit calculation, and tax credits. Filed within 3 months of the accounting year-end (typically 31 March for calendar-year companies).

Even employees with tax withheld at source may need to file if they have additional income sources, wish to claim tax credits, or have family changes affecting their quotient. Late filing blocks the taxpayer from accessing certain administrative services.

Monthly and Periodic Returns

In addition to the annual return, the following periodic returns must be filed:

• VAT (TVA): Monthly return due by the 20th of the following month (quarterly filing available for small businesses). Declares output VAT, input VAT, and net amount payable.
• Withholding tax (retenue à la source): Monthly return by the end of the following month for employers withholding IRPP and for payers of dividends, interest, and royalties.
• Payroll declarations: Monthly declaration of salaries and social contributions (CNSS) by the 15th.

Instalment Tax — Quarterly Payments

Businesses (self-employed individuals and companies) must pay instalment tax (acomptes provisionnels) in advance:

• 1st instalment: Due 30 June (30% of prior year's tax)
• 2nd instalment: Due 30 September (30%)
• 3rd instalment: Due 31 December (30%)
• Balance: Paid with the annual return by 30 April (remaining 10% plus any additional amount due)

The final tax liability is calculated in the annual return. Overpayments are refunded (or credited against future tax). Late payment of instalments attracts interest at 0.75% per month.

Penalties and Interest

The Tunisian tax authority imposes the following penalties for non-compliance:

• Late filing of annual return: 10% of the tax due for the first month, 2.5% per additional month (capped at 25%)
• Late filing of periodic returns: TND 100-500 per return
• Late payment: Interest at 0.75% per month on the unpaid amount
• Failure to register for tax: TND 500-5,000 penalty
• Tax evasion: Penalty of 100-200% of the tax evaded plus potential criminal prosecution

Tax Identification Number — Matricule Fiscal

Every taxpayer must obtain a matricule fiscal (tax ID). Companies receive one upon incorporation. Individuals register upon their first tax filing or upon registration for a business activity. The matricule fiscal is required for all tax transactions including filing returns, paying tax, issuing invoices, and registering property transfers.

Record-Keeping Requirements

Taxpayers must retain accounting records, invoices, and supporting documents for at least 5 years from the end of the tax year. Companies must maintain audited financial statements if turnover exceeds TND 1 million. KRA-style electronic records are acceptable. Failure to maintain proper records may result in the tax authority estimating the tax liability, often unfavourably.

FAQs

Can I file my tax return after 30 April?

Yes, but late filing penalties will apply. The penalty is 10% of the tax due for the first month and 2.5% per additional month (capped at 25%). Interest at 0.75% per month also accrues on unpaid tax.

How do I get a tax compliance certificate?

Request a certificate of tax compliance (certificat de conformité fiscale) from the tax authority via the Assistance Fiscale portal. The certificate is valid for 12 months and is required for government tenders, property transfers, and certain visa applications.

Can a tax agent file on my behalf?

Yes, you may authorise a registered tax agent (expert-comptable or conseil fiscal) to file returns on your behalf. The authorisation is done through the Assistance Fiscale portal.

Disclaimer

This guide provides general information about Tunisian tax filing for the 2026 tax year. Tax laws and rates may change. Always consult with a qualified Tunisian tax advisor or the Ministry of Finance for advice specific to your situation. InvestmentKit does not provide tax advice.