Tunisia Tax Rates
Tunisia operates a progressive personal income tax system with rates up to 35%. The country features a 15% standard corporate tax rate (reduced from 25%), 19% VAT, and capital gains taxation. Tunisia offers various incentives for export-oriented and regional development investments.
Top Income Tax Rate
35%
Corporate Tax Rate
15%
VAT / Sales Tax
19%
Capital Gains Tax
10%
Detailed Tax Information
Income Tax Brackets
Tunisia levies progressive personal income tax on residents' worldwide income. Rates range from 0% on the first TND 5,000 to 35% on income exceeding TND 50,000. Employment income is subject to withholding. Non-residents are taxed on Tunisian-sourced income. Personal deductions include family allowances and social security contributions.
| Income Range | Tax Rate |
|---|---|
| TND 0 – TND 5K | 0% |
| TND 5K – TND 20K | 26% |
| TND 20K – TND 30K | 28% |
| TND 30K – TND 50K | 32% |
| TND 50K+ | 35% |
Corporate Tax
The standard corporate tax rate was reduced to 15% (from 25%). Financial institutions, insurance companies, and telecoms pay 35%. Fully exporting companies benefit from reduced rates. Companies in regional development zones may receive tax holidays. A minimum tax of 0.2% of gross revenue applies.
Standard Rate
15%
Capital Gains Tax
Capital gains on property are taxed at 10-15% depending on the holding period. Gains on securities are included in taxable income or subject to a 10% rate. A primary residence exemption may apply under certain conditions.
Rate
10%
VAT / Sales Tax
VAT is levied at 19% with reduced rates of 13% and 7%. Essential goods including basic food, pharmaceuticals, and education are subject to reduced rates or exempt. Exports are zero-rated. Registration is mandatory for businesses exceeding the threshold.
Standard Rate
19%
Cryptocurrency Tax
Tunisia does not have specific cryptocurrency legislation. The Central Bank of Tunisia has not authorized crypto trading. General tax principles would apply to any gains.
Tax Treaties
Tunisia has approximately 55 double taxation agreements, reflecting strong economic ties with Europe and the Middle East.
Treaty Network
55
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Tunisia
See how much you could save by moving here from your current country.
$-15,417
Tax in United States
$24K
24.4% effective
Tax in Tunisia
$40K
39.8% effective
Additional Cost
63.3%
more tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
