Tunisia (TN)
North Africa's most Mediterranean country, Tunisia blends Carthaginian ruins, Saharan Desert, and French-influenced cafés with a warm, hospitable culture.
2026 Annual Changes — Tunisia
Updated thresholds, benefits, and regulatory changes effective this year.
Tunisia 2026 key changes: SMIG (minimum wage) raised to DT 470.251/month for 40-hour workers (Decree No. 67 of 2026), CNSS rates revised to 9.68% employee / 17.07% employer, income tax (IRPP) now follows an 8-bracket scale up to 40% (Finance Law 2025) with 0.5% Social Solidarity Contribution added, corporate income tax standard rate reduced to 20%. TND/EUR approximately DT 3.37–3.40.
Key Changes for 2026
| Category | 2026 Value | Previous | Effective Date |
|---|---|---|---|
| Minimum Wage (SMIG) SMIG increased by Decree No. 67 of 2026, part of three-year progressive increase through 2028 | DT 470.251/month (40-hour/week monthly salaried workers). DT 554.736/month (48-hour/week regime). Daily workers: DT 16.57+ per day (verify at aneti.gov.tn for your sector). | DT 450/month (2025) | 1 January 2026 |
| CNSS Contribution Rates CNSS rates revised upward from prior year | Employee: 9.68% of gross salary. Employer: 17.07% of gross salary. Combined: 26.75%. (Wholly exporting industrial companies: reduced employer rate — verify at cnss.nat.tn.) | Employee 9.18% / Employer 16.57% (2024/2025) | 1 January 2026 |
| IRPP (Income Tax) — 8-Bracket Scale Finance Law 2025 replaced the old 5-bracket IRPPN scale with a new 8-bracket IRPP scale effective for income earned from 1 January 2025 (filed/withheld in 2026) | DT 0–5,000: 0%. DT 5,001–10,000: 15%. DT 10,001–20,000: 25%. DT 20,001–30,000: 30%. DT 30,001–40,000: 33%. DT 40,001–50,000: 36%. DT 50,001–70,000: 38%. Above DT 70,000: 40%. Plus Social Solidarity Contribution (SSC): 0.5% on top of IRPP (rising to 1% from 2027). | 5 brackets: 0%/26%/28%/33%/35% (Finance Law 2024 and prior) — abolished | 1 January 2025 (income earned; applied in 2026 filings/withholding) |
| TVA (VAT) Standard Rate Standard TVA rate unchanged at 19% | 19% standard. 13% reduced (services, tourism). 7% essential goods. | 19% / 13% / 7% (unchanged) | 1 January 2026 |
| Corporate Income Tax (IS) Finance Law 2025 revised CIT: standard rate reduced to 20%; new tiered structure for different sectors | 20% standard rate (general companies). 10% reduced (agriculture, fishing, crafts, cooperatives, regional development zones). 35% elevated (telecoms, hypermarkets, car dealers, investment companies). 40% for banks, insurance/reinsurance companies. | 25% standard (2024 and prior) | 1 January 2025 (effective throughout 2026) |
| TND / EUR Exchange Rate (indicative) TND gradual depreciation continues; current rate approximately DT 3.37–3.40 per EUR | DT 3.37–3.40 per 1 EUR (BCT indicative, approximately May 2026). Verify at bct.gov.tn for current rate. BCT maintains managed float with convertibility restrictions. | DT 3.15–3.35 per EUR (2025) | Market rate — check bct.gov.tn |
| TND / USD Exchange Rate (indicative) TND depreciation continues against USD | Approximately DT 3.10–3.25 per 1 USD (indicative) | DT 2.90–3.10 per 1 USD (2025) | Market rate — check bct.gov.tn |
| TND Cash Export Limit Cash export restriction maintained | Maximum DT 5,000 per trip when departing Tunisia (cash export limit) | DT 5,000 (unchanged) | Ongoing |
| CNSS CNAM Health Component (AMO) Employee health component included in revised CNSS total rates | Employee CNAM (AMO) component approximately 2.75% (included in the 9.68% total employee CNSS rate). Employer health component: included in 17.07% employer total. | Same structure; rates slightly lower | 1 January 2026 |
| Taxe Foncière (Property Tax) No structural change | Residential: approximately 0.3–0.5% of assessed rental value. Typical apartment: DT 100–400/year. | Same rate structure | 1 January 2026 |
| Stamp Duty on Property Transfer (Droits d'enregistrement) Rate maintained | 5% of purchase price for residential property transfers | 5% | 1 January 2026 |
| CNSS Retirement Age No change | 60 years (standard). 55 years (arduous occupations). | 60 years | Ongoing |
| Fuel Price (Essence Sans Plomb 95) Government-regulated fuel price; minor adjustment | Approximately DT 2.30–2.50 per litre (unleaded 95, government-regulated price) | DT 2.20–2.40/litre (2025) | 1 January 2026 |
| CNSS Minimum Pension Incremental increase in minimum guaranteed pension | Approximately DT 280–320/month for workers meeting minimum contribution requirements (confirm at cnss.nat.tn) | DT 260–300/month (2025) | 1 January 2026 |
| Titre de Séjour (Residence Permit) Process unchanged; advance application recommended | Start renewal at least 2 months before expiry. Apply via regional services to Ministry of Interior. | Same process | Ongoing |
January Checklist
Actions to take each January when new rates take effect.
- 1
Verify CNSS contribution rate on January payslip — should be 9.68% employee / 17.07% employer.
- 2
Check IRPP withholding uses the new 8-bracket scale (0%–40%) — employers should have updated payroll from 1 January 2025.
- 3
Check BCT official exchange rate at bct.gov.tn for planning international transfers.
- 4
Renew vehicle vignette automobile (road tax sticker) — purchasable from La Poste from January.
- 5
Check vehicle visite technique expiry — annual renewal required for vehicles over 4 years old.
- 6
Renew RC Auto insurance if due — many policies renew annually in January.
- 7
If self-employed: update quarterly CNSS and IRPP advance payments (acomptes) for new year earnings.
- 8
Confirm CNAM health card validity and dependants correctly registered.
- 9
Review rental contract — annual rent increase based on IPC if stipulated in bail.
- 10
If Titre de Séjour expires in 2026: start renewal process at least 2 months before expiry.
Where to Track Annual Changes
-
finances.gov.tn — Loi de Finances publication, IRPP brackets, CIT rates
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cnss.nat.tn — CNSS contribution rates, benefit updates
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bct.gov.tn (BCT) — exchange rates, monetary policy, TND convertibility
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dgci.finances.gov.tn — DGCI tax circulars and updates
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emploi.nat.tn (ANETI) — minimum wage and employment law
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smartpaie.tn — practical payroll calculation guides for Tunisia 2026
The IRPP income tax reform (Finance Law 2025) fundamentally changed Tunisia's PIT structure from a 5-bracket system (top rate 35%) to an 8-bracket system (top rate 40%) with a 0.5% Social Solidarity Contribution added on top (rising to 1% from 2027). Any older Tunisian tax guide or calculator using the old 0%/26%/28%/33%/35% brackets is incorrect for 2026. The standard CIT rate was also reduced from 25% to 20%. Tunisia's fiscal framework is subject to IMF programme conditions — monitor finances.gov.tn for any mid-year amendments.
Annual Changes
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