Corporate taxation
The standard corporate income tax rate is 20% since the 2025 Finance Law. Specific rates apply to certain sectors (for example a reduced rate for agriculture and crafts, and higher rates for banks, insurers, telecoms and some large retailers). The applicable rate depends on the activity and the regime.
Three main rates: 19% (standard rate, most goods and services), 13% (intermediate rate) and 7% (reduced rate, essential goods and services). Some operations are exempt or out of scope (exports, specific regimes).
Yes. Since 1 January 2026, electronic invoicing is mandatory for service activities subject to VAT, through the national platform Tunisie TradeNet (TTN). A paper invoice or a non-compliant PDF is no longer recognised for tax purposes, and penalties apply: TND 100 to 500 per paper invoice issued where electronic invoicing is mandatory, the total for all invoices found being capped at TND 50,000 (article 71 of the 2025 Finance Law).
Every public limited company (SA) must appoint a statutory auditor, whatever its size. For SARL and SUARL companies, it is mandatory, except for the first financial year, once two of three limits are met: TND 100,000 balance sheet total, TND 300,000 revenue excluding taxes, 10 employees (Decree No. 2006-1546). Above two of TND 1.5m, TND 2m and 30 employees, the auditor must be an OECT chartered accountant; below, a member of the Compagnie des comptables de Tunisie may also be appointed.
Since the 2025 Finance Law, personal income tax (IRPP) has 8 brackets, from 0% to 40%: 0% up to TND 5,000, 15% from 5,000 to 10,000, 25% from 10,000 to 20,000, 30% from 20,000 to 30,000, 33% from 30,000 to 40,000, 36% from 40,000 to 50,000, 38% from 50,000 to 70,000 and 40% above TND 70,000. The scale is progressive by bracket.
Introduced by article 88 of the 2026 Finance Law, it applies to the net wealth of individuals from TND 3 million: 0.5% from 3 to 5 million, 1% above, applied to the overall value. The main residence, bank savings and life insurance are exempt.
Article 69 of the 2026 Finance Law has two parts. For debts already recorded, the waiver of penalties and collection costs requires a payment schedule subscribed by 30 June 2026, with the first instalment paid and the balance in quarterly instalments over a maximum of 5 years. The second part, still open, waives in full the penalties of articles 81, 82 and 85 for returns due before 31 October 2025 and filed up to the end of September 2026, provided the principal is paid in full. The principal tax always remains due.
Yes, for financial years opened from 2020. Companies belonging to a group must file an annual transfer pricing return from TND 20 million of turnover, and keep full documentation (master file and local file) from TND 200 million, under the OECD arm's length principle.
Payroll & social charges - How much does an employee really cost in Tunisia? · What are the social obligations of an employer in Tunisia?
Business valuation - How do you value a company in Tunisia? · What are the valuation multiples by sector in Tunisia? · What is the difference between DCF and multiples?
Fundraising & private equity - How do you raise funds in Tunisia? · What is the difference between a SICAR and an FCPR? · Is my company ready to raise funds?
Company formation & structuring - Which legal form should I choose to set up a company in Tunisia? · Can a foreign firm outsource its accounting to Tunisia?
About MGI BFC - What does BFC stand for in MGI BFC? · Which international network does MGI BFC belong to? · Is MGI BFC registered with the Tunisian Order of Chartered Accountants?
Answer provided for general information by MGI BFC, audit and accounting firm registered with the Tunisian Order of Chartered Accountants. It is not advice tailored to a particular situation and may change with regulation. See the whole answers centre.