- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source
TN
Tunisia
Northern Africa
TND
TN · TUN · #91 · 18 cities
Nomad score
54/100
Compare
Top income tax
40.0%
effective 40.5%
Corporate tax
20.0%
VAT
19.0%
standard rate
Tax residency
183 days
54 tax treaties
Tunisia tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income. Non-residents are generally taxed on Tunisian-source income, often through withholding. A social solidarity contribution of 0.5% applies on income taxed under the PIT scale for fiscal years 2023 through 2026 (1% from 2027 unless changed).
- Top PIT rate
- 40.0% (eff. 40.5%)
- Corporate tax rate
- 20.0%
- VAT
- 19.0%
- Capital gains tax
- Rate not recorded
- Social security (employee)
- 9.7%
- Social security (employer)
- 17.1%
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 15.0%
- Wealth tax
- 1.00%
- Inheritance tax
- 2.5%
- Treaty count
- 54
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| TND 0 | and above | 20.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| TND 0 | TND 5,000 | 0.0% |
| TND 5,000 | TND 10,000 | 15.0% |
| TND 10,000 | TND 20,000 | 25.0% |
| TND 20,000 | TND 30,000 | 30.0% |
| TND 30,000 | TND 40,000 | 33.0% |
| TND 40,000 | TND 50,000 | 36.0% |
| TND 50,000 | TND 70,000 | 38.0% |
| TND 70,000 | and above | 40.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if the individual has their principal domicile in Tunisia, or stays in Tunisia (continuously or not) for at least 183 days in a calendar year. Treaty tie-breaker rules apply where relevant.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 5 December
Sources
- PwC Worldwide Tax Summaries — Tunisia (accessed Oct 9, 2026) PIT barème LF 2025, SSC 0.5% through FY26, CIT tiers, VAT, CNSS, WHT, wealth tax LF 2026, residency, filing, no CFC
- Ministère des Finances — Direction Générale des Impôts (accessed Oct 9, 2026) Official DGI identity; taxpayer services portal at jibaya.tn
- DGI — JIBAYA portal (accessed Oct 9, 2026) Current DGI online portal (replaced impots.finances.gov.tn)
Change history
-
-
- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source
-
- Income tax brackets updated
Full refresh: PIT barème LF 2025, CIT 20%, SSC, CNSS, wealth tax LF 2026, brackets, WHT, residency, filing, sources, verification date (taxsummaries.pwc.com) Source