Source-cited draft: personal 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.
Tax-free band
0% on annual taxable income up to TND 5,000Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Band 2 rate
15% on income from TND 5,001 to TND 10,000Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Band 3 rate
25% on income from TND 10,001 to TND 20,000Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Band 4 rate
30% on income from TND 20,001 to TND 30,000Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Band 5 rate
33% on income from TND 30,001 to TND 40,000Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Band 6 rate
36% on income from TND 40,001 to TND 50,000Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Band 7 rate
38% on income from TND 50,001 to TND 70,000Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Top band rate
40% on income above TND 70,000Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Social Solidarity Contribution on individuals
Additional 0.5% on taxable income computed under the IRPP scaleLoi de Finances (Finance Law) — Social Solidarity Contribution provisions — https://taxsummaries.pwc.com/tunisia/individual/other-taxes
Non-resident short-stay employees
20% flat tax on gross income for stays not exceeding 6 months per fiscal yearIRPP-IS Code (CIRPPIS) — non-resident provisions — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Social-security (CNSS) deduction from salary
9.68% employee contribution is deductible from gross salaryIRPP-IS Code (CIRPPIS); CNSS contribution rules — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Professional expense deduction (employees)
10% of salary, capped at TND 2,000 per yearLoi de Finances 2025 (Finance Law 2025); IRPP-IS Code — https://taxsummaries.pwc.com/tunisia/individual/taxes-on-personal-income
Family head / dependants deduction
Fixed allowances for family head and dependent children (amounts vary; confirm current figures)IRPP-IS Code (CIRPPIS) — family deductions — https://taxsummaries.pwc.com/tunisia/individual/deductions
Individual residence test
Resident if Tunisia is the habitual/permanent home, or present in Tunisia for at least 183 days in a calendar yearIRPP-IS Code (CIRPPIS) — residence provisions — https://taxsummaries.pwc.com/tunisia/individual/residence
Salary withholding (retenue à la source)
Employers withhold IRPP at source on salaries each month and remit to the DGIIRPP-IS Code (CIRPPIS) — withholding at source — https://taxsummaries.pwc.com/tunisia/individual/tax-administration
Annual IRPP return deadline (self-employed / business income)
25 June of the following year for individuals filing accountsIRPP-IS Code (CIRPPIS) — tax administration provisions — https://taxsummaries.pwc.com/tunisia/individual/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The IRPP is a progressive tax on individual income with eight brackets revised by the Finance Law 2025 effective 1 January 2025. The first TND 5,000 of annual taxable income is tax-free.
Employees benefit from a social-security deduction and a capped professional-expense allowance before the IRPP scale applies. Residence is determined chiefly by a permanent home or a 183-day presence test.
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