Tunisia income tax calculator 2026

The 2026 income tax scale

Since the 2025 Finance Law, Tunisian personal income tax follows a progressive scale of eight brackets:

• Up to TND 5,000 - 0%
• TND 5,000 to 10,000 - 15%
• TND 10,000 to 20,000 - 25%
• TND 20,000 to 30,000 - 30%
• TND 30,000 to 40,000 - 33%
• TND 40,000 to 50,000 - 36%
• TND 50,000 to 70,000 - 38%
• Above TND 70,000 - 40%

Each bracket is taxed only at its own rate. A common misunderstanding is to assume that an income of TND 30,000 is taxed at 30% throughout: the effective average rate is around 20.8%, not 30%. The marginal rate is not the average rate.

Deductions

For employment income, a flat professional-expenses deduction of 10% applies, capped at TND 2,000 per year. A head-of-household allowance of TND 300 per year and allowances for dependent children may also reduce the taxable base.

Why this matters to employers

Foreign investors sizing a Tunisian team need both figures: the net amount the employee receives, and the total cost borne by the employer. Beyond gross salary, the employer bears the CNSS employer contribution of 17.07% plus vocational-training and housing levies and work-accident insurance - roughly 21% on top of gross.

See our detailed article on the 2026 scale, our employer costs page and the corporate taxation guide.