Source-cited draft: tax overview 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 tax year
Calendar year (1 January – 31 December)Code de l'Impôt sur le Revenu des Personnes Physiques et de l'Impôt sur les Sociétés (CIRPPIS / IRPP-IS Code)View source ↗
National currency
Tunisian dinar (TND)Banque Centrale de Tunisie statute
Tax authority
Direction Générale des Impôts (DGI), Ministère des FinancesCode des Droits et Procédures Fiscaux (Tax Procedures Code)View source ↗
Basis of taxation
Residents are taxed on worldwide income; non-residents on Tunisian-source income onlyIRPP-IS Code (CIRPPIS)View source ↗
Top marginal personal income tax (IRPP) rate
40%Loi de Finances 2025 (Finance Law 2025); IRPP-IS CodeView 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
Does Tunisia levy VAT?
Yes — VAT (TVA) at a 19% standard rate, with 13% and 7% reduced ratesCode de la Taxe sur la Valeur Ajoutée (VAT Code)View source ↗
Social Solidarity Contribution (CSS)
Additional 0.5% on taxable income for both individuals and companiesLoi de Finances (Finance Law) — Social Solidarity Contribution provisionsView source ↗
Annual corporate tax return deadline
25 March of the following year (25 June for companies subject to statutory audit)IRPP-IS Code (CIRPPIS) — tax administration provisionsView source ↗
Main VAT filing frequency
Monthly declaration and paymentCode de la Taxe sur la Valeur Ajoutée (VAT Code)View source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Tunisia operates a residence-based tax system administered centrally, with a progressive personal income tax, a flat-band corporate income tax, and a standard-rate VAT. This is an unverified source-cited draft for tax year 2025; a licensed Tunisia accountant should confirm all figures.
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Other Tunisia computations in the OpenAccountants Tax Library.