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Tunisia - Overview and introduction

Tunisia - Overview and introduction

Taxation of international executives

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All information contained in this document is summarized by KPMG ENTREPRISES SARL, the Tunisian member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Tunisian Tax code, Tunisian Personal Income Tax and corporate Tax Code, 2019, Tunisian Social Security administration Website, Tunisian Labor Law Code, Tunisian Investment Law of 2017, Central Bank of Tunisia Website, Tax treaties signed by Tunisia, Ministry of Employment Website.

Taxation of international executives

Residents are taxed on worldwide income. Non-residents are taxed only on income from Tunisian source. Income tax is calculated by applying a progressive tax rate schedule to taxable income. The top income tax rate is 35 percent.

The official currency of Tunisia is the Tunisian dinar (TND).

Herein, the host country/territory refers to the country/territory to which the employee is assigned. The home country/territory refers to the country/territory where the assignee lives when they are not on assignment.

© 2020 FMBZ KPMG Tunisie, a Tunisia joint stock company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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