Tunisia Corporate Income Tax

Corporate income tax (IS) rates — 2025

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.

• 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% % (for craft, agricultural and fishing activities, certain cooperatives, and post-incentive regional-development companies) (IRPP-IS Code (CIRPPIS) — reduced CIT rate provisions — https://taxsummaries.pwc.com/tunisia/corporate/taxes-on-corporate-income)
• 35% rate sectors — 35% % (for telecom operators, SICAF/SICAR investment companies, hydrocarbon services, hypermarkets, car dealers and foreign-brand franchisees) (IRPP-IS Code (CIRPPIS) — elevated CIT rate provisions — https://taxsummaries.pwc.com/tunisia/corporate/taxes-on-corporate-income)
• 40% rate (financial sector) — 40% % (for banks, financial institutions (including non-resident), and insurance/reinsurance companies; On revenue realised as of 1 January 2024) (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 sectors (IRPP-IS Code (CIRPPIS) — minimum tax provisions — https://taxsummaries.pwc.com/tunisia/corporate/taxes-on-corporate-income)
• Social Solidarity Contribution on companies — 0.5% % (Additional on taxable profit; Applies for fiscal years 2023–2026 (confirm continuation)) (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 profit (IRPP-IS Code (CIRPPIS) — income determination — https://taxsummaries.pwc.com/tunisia/corporate/income-determination)

Withholding tax and filing

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).

• Withholding tax on dividends — 10% % (Final/discharging WHT on distributions; treaty rate applies if lower) (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 banks (Treaty rate applies if lower) (IRPP-IS Code (CIRPPIS) — withholding tax provisions — https://taxsummaries.pwc.com/tunisia/corporate/withholding-taxes)
• Withholding tax on royalties — 15% to non-residents (non-treaty) (Treaty rate applies if lower) (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 audit (IRPP-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)