Tunisia: tax at a glance

The taxes

Personal income (top)

35%Income tax is progressive. The top rate applies to the highest income band, and the first TND 5,000 is exempt.

Corporate income

20%, reduced to 15% for agriculture, manufacturing and priority sectors, and raised to 35–40% for banks and financial institutions.

Capital gains

Real estate held for 5 years or more is taxed at 10%, rising to 15% if sold sooner. Listed shares are taxed at 10%, and unlisted shares at 10–15%.

VAT / TVA

19%

Dividends (WHT)

10%

Interest (WHT)

20%

Royalties (WHT)

15%

Social security (employee)

9.68%

Social security (employer)

17.07%

Wealth tax

A wealth tax of 0.5% applies on assets between TND 3–5m, rising to 1% above TND 5m, under the Finance Law 2026. Primary residences and business assets are excluded.

Inheritance / estate

2.5% for direct line heirs. 5% for siblings. Up to 25–35% for distant or unrelated heirs.

Property tax

A local rental-value tax, known as TCL or taxe sur les immeubles bâtis.

Other

A 0.5% unemployment-fund contribution, paid by both employer and employee. There is also a Social Solidarity Contribution surtax.

How the system works

Tax system

Worldwide (residence-based)

Foreign income

Taxed (worldwide)

Taxes by citizenship

No

Exit tax

No

CFC rules

No

CRS

Participating

A special regime for new arrivals

The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.