Tunisia Capital Gains Tax
Detailed capital gains tax rates and rules for Tunisia in 2026.
Capital GainsTND
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.
Standard Rate
10%
Exemptions
- Gains on listed securities held for more than one year (partial exemption)
- Reinvestment relief for gains reinvested in approved investments
How Tunisia Capital Gains compares
Tunisia’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Tunisia
10%
Africa average
14.1%
Global average
13.8%
