Source-cited draft: corporate income tax for Tunisia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
20%Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/corporate/taxes-on-corporate-income
Reduced 10% rate
10%IRPP-IS Code (CIRPPIS) — reduced CIT rate provisions — https://taxsummaries.pwc.com/tunisia/corporate/taxes-on-corporate-income
35% rate sectors
35%IRPP-IS Code (CIRPPIS) — elevated CIT rate provisions — https://taxsummaries.pwc.com/tunisia/corporate/taxes-on-corporate-income
40% rate (financial sector)
40%Loi de Finances 2024 (Finance Law 2024); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/corporate/taxes-on-corporate-income
Minimum corporate tax
0.2% of local turnover (VAT included), minimum TND 500; reduced to 0.1% with a TND 300 floor for certain sectorsIRPP-IS Code (CIRPPIS) — minimum tax provisions — https://taxsummaries.pwc.com/tunisia/corporate/taxes-on-corporate-income
Social Solidarity Contribution on companies
0.5%Loi de Finances (Finance Law) — Social Solidarity Contribution provisions — https://taxsummaries.pwc.com/tunisia/corporate/other-taxes
Tax base
Net accounting profit adjusted for non-deductible expenses and tax-exempt items; residents taxed on worldwide profitIRPP-IS Code (CIRPPIS) — income determination — https://taxsummaries.pwc.com/tunisia/corporate/income-determination
Withholding tax on dividends
10%IRPP-IS Code (CIRPPIS) — withholding tax provisions — https://taxsummaries.pwc.com/tunisia/corporate/withholding-taxes
Withholding tax on interest
20% (general); 10% on loan interest paid to non-resident banksIRPP-IS Code (CIRPPIS) — withholding tax provisions — https://taxsummaries.pwc.com/tunisia/corporate/withholding-taxes
Withholding tax on royalties
15% to non-residents (non-treaty)IRPP-IS Code (CIRPPIS) — withholding tax provisions — https://taxsummaries.pwc.com/tunisia/corporate/withholding-taxes
Withholding tax on payments to tax havens
25%IRPP-IS Code (CIRPPIS) — withholding tax provisions — https://taxsummaries.pwc.com/tunisia/corporate/withholding-taxes
Withholding tax on fees, commissions and rentals
10% (reduced to 3% for CIT-registered entities with proper accounting)IRPP-IS Code (CIRPPIS) — withholding tax provisions — https://taxsummaries.pwc.com/tunisia/corporate/withholding-taxes
Annual IS return deadline
25 March of the following year; 25 June for companies subject to statutory auditIRPP-IS Code (CIRPPIS) — tax administration provisions — https://taxsummaries.pwc.com/tunisia/corporate/tax-administration
Advance corporate tax instalments (acomptes provisionnels)
Three instalments of 30% each of the prior year's tax, paid during the year (approx — confirm timing of each instalment)IRPP-IS Code (CIRPPIS) — advance payment provisions — https://taxsummaries.pwc.com/tunisia/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The standard IS rate rose to 20% under the Finance Law 2024 and remains at 20% for 2025, with reduced and elevated rates for specified sectors. A minimum tax and the 0.5% Social Solidarity Contribution also apply.
Tunisia applies withholding taxes on dividends, interest and royalties, with reduced treaty rates where a tax-residency certificate is provided. The annual IS return is due 25 March (25 June for audited companies).
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