Corporate Tax in Tunisia

Overview by
Tax Base For Resident and Foreign Companies
Foreign companies are taxed on the profit they make in Tunisia.

Tax Rate

Corporate tax 30%
For petroleum, hydrocarbons, telecommunications companies 35%
Agriculture and fishing companies. 10%
Corporate tax on profits derived from Export from 2011 The rate will be 10%
Tax Rate For Foreign Companies
Specific advantages such as exemption from corporate tax for 10 years and a reduction of 50% of the tax base from the 11th year on and for unlimited duration, exemption from registration fees, total exemption from duties and taxes on capital goods including goods transport equipment, materials, semi-finished products and services necessary for the activity are granted to fully exporting companies.
Capital Gains Taxation
Access the Ministry of Finance website on corporate tax.
Main Allowable Deductions and Tax Credit
Expenses are deductible for depreciation or amortization, reserves, rents for premises and equipment, wages, etc. There are tax credits for apprenticeships especially.
Other Corporate Taxes
Payroll tax: a 1% of employees gross salary (in the manufacturing sector) professionnal training tax is levied.(2% in other sectors).

Country Comparison For Corporate Taxation

  Tunisia Middle East & North Africa United States Germany
Number of Payments of Taxes per Year 8.0 21.6 11.0 16.0
Time Taken For Administrative Formalities (Hours) 144.0 194.1 187.0 215.0
Total Share of Taxes (% of Profit) 62.8 32.8 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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