Tunisia (TN)
North Africa's most Mediterranean country, Tunisia blends Carthaginian ruins, Saharan Desert, and French-influenced cafés with a warm, hospitable culture.
Tax & Payslip Guide
Understanding your taxes in Tunisia — tax year January 1 – December 31.
📊 Income Tax Brackets
| Income from | Income to | Rate | Notes |
|---|---|---|---|
| 0 | 5,000 | 0% | Tax-free band — annual net income below DT 5,000. |
| 5,001 | 10,000 | 15% | Finance Law 2025 restructured the IRPP scale effective 1 January 2025, expanding from 4 to 8 brackets. Second bracket: DT 5,001–10,000. |
| 10,001 | 20,000 | 25% | Third bracket: DT 10,001–20,000. |
| 20,001 | 30,000 | 30% | Fourth bracket: DT 20,001–30,000. |
| 30,001 | 40,000 | 33% | Fifth bracket: DT 30,001–40,000. |
| 40,001 | 50,000 | 36% | Sixth bracket: DT 40,001–50,000. |
| 50,001 | 70,000 | 38% | Seventh bracket: DT 50,001–70,000. |
| 70,001 | ∞ | 40% | Top marginal rate on annual income exceeding DT 70,000. |
🏛️ Social Contributions
Covers: pension (retraite), sickness benefits, work accidents, family allowances. Mandatory for all employees in the private sector. Rates increased from 9.18%/16.57% to 9.68%/17.07% effective 1 January 2025 (Finance Law 2025). Rate applies to gross salary up to the CNSS ceiling (plafond). Employer must register employee with CNSS within 30 days of hire.
Unemployment insurance fund introduced by Finance Law 2025, effective 1 January 2025. Employee and employer each contribute 0.5% of gross salary.
Equivalent to CNSS for civil servants and public sector employees (Caisse Nationale de Retraite et de Prévoyance Sociale). Different rates and benefit structure. Only applicable if employed directly by the Tunisian government or public enterprise.
Healthcare insurance component within the CNSS system. Provides reimbursement for medical costs at approved providers. Full CNSS contributors are also CNAM members. Covered consultations, hospitalisation, and medications within the AMO (Assurance Maladie Obligatoire) framework.
🛒 VAT Rates
🧾 Sample Payslip Decoder
🌍 Special Expat Tax Rules
Tunisia has no general expat tax regime equivalent to Portugal's NHR or Netherlands' 30% ruling. However, significant benefits exist for offshore-sector companies (régime totalement exportateur under the Investment Code 2016): corporate tax rate of 10%, exemption from customs duties on equipment, and salaries paid in foreign currency (USD, EUR) are permitted for foreign employees. Offshore sector employees may negotiate USD/EUR-denominated salary contracts, providing protection against TND depreciation. Foreign-source income: Tunisia taxes residents on worldwide income in principle, but enforcement of foreign-source income reporting is inconsistent. Consult a Tunisian tax advisor (Expert Comptable) if you have significant foreign income.
📋 Double Tax Treaties
Tunisia has double taxation agreements (conventions de non double imposition) with: France, Germany, Belgium, Italy, Switzerland, Netherlands, UK, US, Canada, Arab League countries (Egypt, Jordan, Saudi Arabia, UAE), and approximately 45 countries total (2026). The Tunisia–France treaty is the most relevant for most European expats. The DGCI (Direction Générale du Contrôle Fiscal) maintains the current treaty list at finances.gov.tn.
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