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Tunisia - Other taxes and levies

Tunisia - Other taxes and levies

Taxation of international executives

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Social security tax

Are there social security/social insurance taxes1 in Tunisia? If so, what are the rates for employers and employees?

Employer and employee

Type of insurance Paid by employer Paid by employee Total
CNSS 16.57% 9.18% 25.75%

Gift, wealth, estate, and/or inheritance tax

Are there any gift, wealth, estate, and/or inheritance taxes2 in Tunisia?

In Tunisia, there is no specific inheritance and gift tax. However, inheritance and gifts are subject to registration duties.

Real estate tax

Are there real estate taxes in Tunisia?

Yes.

Sales/VAT tax

Value-added tax

VAT is due on all transactions taking place in Tunisia. The sale of goods is considered as taking place in Tunisia and thus subject to VAT if the goods sold are delivered in Tunisia. The sale of services is considered as taking place in Tunisia and thus subject to VAT if the services sold are exploited or used in Tunisia.

The standard rate of VAT is 19 percent. Lower rates of 7 percent and 13 percent apply to specifically designated operations.

Unemployment tax

Are there unemployment taxes in Tunisia?

There is no unemployment tax in Tunisia.

Other taxes

Are there additional taxes in Tunisia that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.
 

Tunisia’s Budget Law for 2018 enacted a Solidarity Social Contribution to finance social security fund. The new measures took effect on 1 January 2018.

For natural person, the contribution corresponds to the difference between the personal income tax calculated based on the current tax rates and the personal income tax calculated on the bases of the later tax rates increased by 1 percent as follows:

Income bracket (Annual)

Current Tax rates

Current Tax rates increased by 1%

TND0 to 5000

0%

1%

TND5000,001 to 20,000

26%

27%

TND20,000,001 to 30,000

28%

29%

TND30,000,001 to 50,0000

32%

33%

Above TND50,000

35%

36%


The contribution is withheld and paid in the same time and under the same conditions as those applicable to the personal income tax or corporate tax. This contribution is not deductible for income tax or corporate tax purposes.

Non-resident individuals entitled to 20 percent flat rate are not subject to the social solidarity contribution.

Employees receiving an annual income less than 5000 DT are not subject to Solidarity Social Contribution

Foreign Financial Assets

Is there a requirement to declare/report offshore assets (e.g. foreign financial accounts, securities) to the country/jurisdiction’s fiscal or banking authorities?
 

Tunisian residents in terms of FX regulation have to declare to the Central Bank of Tunisia the foreign accounts they own abroad.

Footnotes

1. Tunisian Labor Code of 1956 and subsequent amendments.

2. Tunisian Income Tax Act of 1989 (Law 89-114 of 30 December 1989) and subsequent amendments.

3. Central Bank of Tunisia website

4. Tunisian personal income 

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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