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 500 per non-compliant invoice, capped at TND 50,000 per audit).
Every public limited company (SA) must appoint a statutory auditor, whatever its size. For SARL and SUARL companies, it is mandatory above certain regulatory thresholds (balance sheet total, turnover, headcount). Below them, it is optional but often recommended by financial partners.
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 allows the waiver of late-payment and audit penalties and collection costs, provided a payment schedule is subscribed before 30 June 2026 (first instalment paid, then quarterly balance over a maximum of 5 years). The principal tax 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.
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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.