Tunisia Tax Overview

Tunisia Tax Overview

Tunisia tax system at a glance (2025)

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.

• 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))
• National currency — Tunisian dinar (TND) (Banque Centrale de Tunisie statute)
• Tax authority — Direction Générale des Impôts (DGI), Ministère des Finances (Code des Droits et Procédures Fiscaux (Tax Procedures Code))
• Basis of taxation — Residents are taxed on worldwide income; non-residents on Tunisian-source income only (IRPP-IS Code (CIRPPIS))
• Top marginal personal income tax (IRPP) rate — 40% % (On taxable income above TND 70,000; plus 0.5% Social Solidarity Contribution) (Loi de Finances 2025 (Finance Law 2025); IRPP-IS Code)
• 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 rates (Code de la Taxe sur la Valeur Ajoutée (VAT Code))
• Social Solidarity Contribution (CSS) — Additional 0.5% on taxable income for both individuals and companies % (Applies for fiscal years 2023–2026 (confirm continuation)) (Loi de Finances (Finance Law) — Social Solidarity Contribution provisions)
• 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 provisions)
• Main VAT filing frequency — Monthly declaration and payment (Code de la Taxe sur la Valeur Ajoutée (VAT Code))