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ΠΡΟΦΙΛ ΣΥΝΑΛΛΑΣΣΟΜΕΝΩΝ ΧΩΡΩΝ
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Taxes - Accounting
Tax rates |
Accounting rules
Tax rates
Corporate taxes
Tax rate
| Corporate tax |
30% |
| For petroleum, hydrocarbons, telecommunications companies |
35% |
| Agriculture and fishing companies. |
10% |
| Corporate tax on profits derived from Export from 2011 |
The rate will be 10% |
- Tax rate for foreign companies
- Foreign companies are taxed on the profit they make in Tunisia.
- Capital gains taxation
- Access the Ministry of Finance website on corporate tax.
- 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
- Payroll tax: a 1% of employees gross salary (in the manufacturing sector) professionnal training tax is levied.(2% in other sectors).
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
- There are no specific tax rates for expatriates.
We can indicate you which local taxes are applied to your product.
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