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%.

Corporate taxes

Tax rate

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.

Individual taxes

Tax rate

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

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

Sources of fiscal information

Tax Authorities

The fiscal administration

Other domestic resources

Fiscal documentation
Official Journal of the Tunisian Republic