Tunisia Personal Income Tax
Detailed personal income tax rates and rules for Tunisia in 2026.
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 (TND) | 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% |
Filing Deadline
March 25 for employment income; May 25 for business income
Residency Rule
An individual is resident if they have their habitual abode in Tunisia or are present for more than 183 days in a calendar year.
How Tunisia Income Tax compares
Tunisia’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
