Personal Tax in Tunisia

Overview by
Tax Base For Residents and Non-Residents
Residents are taxed on all their income (national and international) while non-residents are only taxed on income earned in Tunisia.

Tax Rate

Income tax (IR) Progressive rate from 0 to 35%
TND 0 - 1,500 0%
TND 1,501 - 5,000 15%
TND 5,001 - 10,000 20%
TND 10,001 - 20,000 25%
TND 20,001 - 50,000 30%
Over TND 50,000 35%
Allowable Deductions and Tax Credit
Exemptions for:
- capital gains on transfers of company shares which are not part of professional assets;
- dividends and assimilated revenue;
- remuneration paid to foreign diplomatic and consular agents if there is a reciprocal agreement;
- interest on deposits or stocks in foreign currency or convertible dinars;
- interest on house purchase savings accounts;
- interest on special savings accounts or debentures, within a certain limit;
- interest on savings accounts for studies;
- capital gains from employees taking up an option to subscribe for capital in IT services, IT engineering and related services companies.
Special Expatriate Tax Regime
There are no specific tax rates for expatriates.
Capital Tax Rate
There is no property tax, but only taxes based on rental value and registration fees when purchasing.

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