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Tunisia - Special considerations for short-term assignments

Tunisia - Special considerations for short-term..

Taxation of international executives

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Residency rules
Payroll considerations
Taxable income
Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?
 

The residency rules are the same for short- or long-term assignments, although it is often more likely that an employee will remain resident in the home country/jurisdiction under a tax treaty during a short-term assignment. If the employee is a non-resident of Tunisia, it may be possible to structure the assignment in such a way as to make use of a dependent personal clause in the tax treaty with the country/jurisdiction of residence in order to exempt the employee from income tax in Tunisia on their compensation earned for services carried in Tunisia.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No special consideration.

Taxable income

What income will be taxed during short-term assignments?

The income paid for services performed in Tunisia and booked in the accounts of the local entity is subject to individual income tax in Tunisia.

Additional considerations

Are there any additional considerations that should be considered before initiating a short- term assignment in Tunisia?

Information is not available.

Disclaimer:

All information contained in this publication 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, 2020, 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.

© 2021 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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