2026 reference guide

Corporate taxation in Tunisia 2026

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.

Corporate income tax (CIT)

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.

Personal income tax (PIT)

Progressive 8-bracket scale (0% to 40%) since the 2025 Finance Law. See the PIT scale and our PIT calculator.

VAT & e-invoicing

Three main rates (19%, 13%, 7%); e-invoicing extended in 2026. See the VAT calculator.

Wealth tax

On individuals' net assets above TND 3 million (0.5%, then 1% beyond TND 5 million), with significant exemptions. See the wealth tax calculator.

Groups & transfer pricing

Annual return from TND 20M turnover, full documentation from TND 200M, arm's length principle. See our transfer pricing guide.

Tax audit & payroll

Audits governed by the Code of Tax Rights and Procedures; employer social charges (CNSS, TFP, FOPROLOS). Our teams secure your compliance — accounting outsourcing.