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Taxes - Accounting

Tax rates | Accounting rules

Tax rates

Consumption taxes

Nature of the tax
Value added tax (TVA)
Tax rate
18%
Reduced tax rate
Reduced rate of 10% applicable to companies whose activity is agricultural or in crafts, buying groups, service cooperatives set up between producers, consumer cooperatives and the acquisition of vehicles for the renewal of the fleet cars like taxi or rental.
Reduced rate of 6% for operations on goods and services. Consult the list of operations concerning goods and services subject to VAT at 6% ;
Reduced rate of 12% for operations on goods, activities and services. Consult the list of operations concerning products, activities and services subject to VAT at 12%.

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Corporate taxes

Tax rate

Corporate tax 30%
For petroleum, hydrocarbons, telecommunications companies 35%
Agriculture and fishing companies. 10%
Tax rate for foreign companies
Foreign companies are taxed on the profit they make in Tunisia.
Capital gains taxation
Taxable profits: 11.9%
Main allowable deductions and tax credit
Expenses are deductible for depreciation or amortization, reserves, rents for premises and equipment, wages, etc. There are tax credits for apprenticeships especially.
Other corporate taxes
Professional tax.

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Individual taxes

Tax rate

Income tax (IR) Progressive rate from 0 to 35%
TND 0 - 1,500 0%
TND 1,501 - 5,000 15%
TND 5,001 - 10,000 20%
TND 10,001 - 20,000 25%
TND 20,001 - 50,000 30%
Over TND 50,000 35%
Allowable deductions and tax credit
Exemptions for:
- capital gains on transfers of company shares which are not part of professional assets;
- dividends and assimilated revenue;
- remuneration paid to foreign diplomatic and consular agents if there is a reciprocal agreement;
- interest on deposits or stocks in foreign currency or convertible dinars;
- interest on house purchase savings accounts;
- interest on special savings accounts or debentures, within a certain limit;
- interest on savings accounts for studies;
- capital gains from employees taking up an option to subscribe for capital in IT services, IT engineering and related services companies.
Special expatriate tax regime
No

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Double taxation treaties

Countries with whom a double taxation treaty have been signed
To know which countries Tunisia has signed double taxation treaties with, consult the Ministry of Foreign Affairs website.
Withholding taxes
Dividends: 0, Interest: 20%, Royalties: 15%
Bilateral agreement


We can indicate you which local taxes are applied to your product.

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Sources of fiscal information

Tax Authorities
The fiscal administration
Other domestic resources
Fiscal documentation
Official Journal of the Tunisian Republic

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Accounting rules

Tax year
From 1 January to 31 December.
Accounting standards
Official Tunisian accounting plan
Accounting regulation bodies
Accounting reports
Annual accounts: the balance sheet, the profit and loss account and the notes to the accounts.
The annual report
The statement of source and application of funds (compulsory for large companies.
Publication requirements
The Financial Market Council is responsible for monitoring the observance of reporting obligations for companies which make a public appeal for savings, which includes all companies listed on the Stock Exchange, all insurance companies, all banks, companies with more than 100 shareholders, etc. Its role is also to confirm that the information provided or reported conforms to legal and statutory requirements. The field it monitors is probably too large in relation to the resources the Council has at its disposal.
Professional accountancy bodies
The Order of Chartered Accountants in Tunisia
The Company of Accountants in Tunisia
Certification and auditing
Ernest & Young
Accounting news

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