2026 reference guide
A complete overview of the taxes and obligations that shape a company's life in Tunisia: corporate income tax, personal income tax, VAT, wealth tax, transfer pricing, tax audits and payroll charges.
Profits taxed at the standard 20% rate, with sector-specific rates; the social solidarity contribution and advance payments also apply. See our 2026 Finance Law analysis.
Progressive 8-bracket scale (0% to 40%) since the 2025 Finance Law. See the PIT scale and our PIT calculator.
Three main rates (19%, 13%, 7%); e-invoicing extended in 2026. See the VAT calculator.
On individuals' net assets above TND 3 million (0.5%, then 1% beyond TND 5 million), with significant exemptions. See the wealth tax calculator.
Annual return from TND 20M turnover, full documentation from TND 200M, arm's length principle. See our transfer pricing guide.
Audits governed by the Code of Tax Rights and Procedures; employer social charges (CNSS, TFP, FOPROLOS). Our teams secure your compliance - accounting outsourcing.
A Tunisian company files monthly tax returns (VAT, withholding taxes and payroll levies), quarterly CNSS social declarations, advance corporate tax instalments, and an annual corporate income tax return accompanied by the financial statements. Where legal thresholds are met, the accounts are audited by a statutory auditor. Companies belonging to a group add the annual transfer pricing return from TND 20 million of turnover. Missing any monthly deadline triggers penalties immediately, which is why most foreign subsidiaries delegate the whole calendar.
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The standard rate is 20%. Reduced rates apply to some sectors such as agriculture, and higher rates to banks, insurance and telecommunications. The social solidarity contribution applies in addition.
Yes. The investment framework provides favourable regimes for exporting and offshore-oriented companies, whose scope and benefits depend on the activity and evolve with the annual finance laws. Eligibility is assessed case by case.
Tunisia has an extensive network of double-taxation treaties, including with most European countries. Treaty relief affects withholding taxes on dividends, interest, royalties and service fees paid cross-border, a central parameter when structuring an investment.
Intragroup transactions must be at arm's length. An annual return is due from TND 20 million of turnover and full documentation from TND 200 million. See our transfer pricing guide.