North Africa
Tunisia: tax at a glance
Income tax is progressive up to 35%, and the corporate rate has been raised to 20%. A net wealth tax and an inheritance tax have both been introduced, alongside 19% VAT.
Ways to relocate to Tunisia
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 35%
- 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
- Special regime
- Non-resident or fully-exporting (offshore) company regime.
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.
Frequently asked
What is the income tax rate in Tunisia?
The top marginal personal income tax rate in Tunisia is 35%. Income tax is progressive. The top rate applies to the highest income band, and the first TND 5,000 is exempt.
What is the corporate tax rate in Tunisia?
The headline corporate income tax rate is 20%, reduced to 15% for agriculture, manufacturing and priority sectors, and raised to 35–40% for banks and financial institutions..
Does Tunisia tax capital gains?
Capital gains for individuals: 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%..