🇹🇳 Moving to Tunisia

• On: Net income after flat deductions (10% of salaries capped at TND 2,000 (≈ $670) a year
• Limit: TND 5,000/yr ≈ $1,660

IRPP is due from every individual with usual residence in Tunisia, on a progressive scale of 0% up to TND 5,000, (≈ $1,660) then 15%, 25%, 30%, 33%, 36%, 38% and 40% above TND 70,000 (≈ $23,300) (Finance Law 2025, income realised from 1 January 2025); foreign-source income that has not borne tax in the source country is taxable, and foreign pensions transferred to Tunisia get an 80% deduction. Non-residents pay on Tunisian-source income only.

Taxed on

Net income after flat deductions (10% of salaries capped at TND 2,000 (≈ $670) a year; 25% of pensions, 80% for pensions and annuities from abroad transferred to Tunisia; 20% of rental income and non-commercial profits without accounts) and family allowances. Scale on net income: 0% to TND 5,000 (≈ $1,660); 15% from 5,000.001 to 10,000; 25% to 20,000; 30% to 30,000; 33% to 40,000; 36% to 50,000; 38% to 70,000; 40% above 70,000.

Who it applies to

• Taxable income categories include foreign-source income that has not borne tax in the country of source (category of other income).
• Pensions and annuities from abroad transferred to Tunisia qualify for the 80% flat deduction.

Exclusions

• Exempt items include interest on deposits and securities in foreign currency or convertible dinars, and dividends from Tunisian companies up to TND 10,000 (≈ $3,330) a year.
• Non-residents are taxed only on Tunisian-source income.

Limits

• TND 5,000 a year (≈ $1,660) · Upper limit of the 0% band (first TND 5,000 (≈ $1,660)).
• TND 10,000 a year (≈ $3,330) · Upper limit of the 15% band (TND 5,000.001 (≈ $1,660) to 10,000), 2025 scale in force for 2026.
• TND 20,000 a year (≈ $6,650) · Upper limit of the 25% band (TND 10,000.001 (≈ $3,330) to 20,000).
• TND 30,000 a year (≈ $9,980) · Upper limit of the 30% band (TND 20,000.001 (≈ $6,650) to 30,000).
• TND 40,000 a year (≈ $13,300) · Upper limit of the 33% band (TND 30,000.001 (≈ $9,980) to 40,000).
• TND 50,000 a year (≈ $16,600) · Upper limit of the 36% band (TND 40,000.001 (≈ $13,300) to 50,000).
• TND 70,000 a year (≈ $23,300) · Upper limit of the 38% band (TND 50,000.001 (≈ $16,600) to 70,000); income above TND 70,000 (≈ $23,300) is taxed at 40%.
• TND 10,000 a year (≈ $3,330) · Annual dividends from Tunisian companies up to this amount are exempt.

Tax residence

IRPP applies to individuals with usual residence (résidence habituelle) in Tunisia; non-residents are taxed on Tunisian-source income.

Other taxes

VAT is 18% general rate with 6% and 12% reduced rates; corporate tax, registration and stamp duties and local taxes exist separately. Flat-rate regime for small individual businesses up to TND 100,000 (≈ $33,300) turnover: TND 75 (≈ $25) or 150 a year up to TND 10,000, (≈ $3,330) otherwise 3% of turnover. A contribution sociale de solidarité on individuals' income was extended by Finance Law 2026 (Art. 87) for returns due up to 2026. Finance Law 2026 (Art. 56) raises the pension deduction from 25% to 30% in 2027, 40% in 2028 and 50% in 2029. A yearly wealth tax (impôt sur la fortune) applies from the Finance Law for 2026, article 88: 0.5% on net wealth between TND 3 million (≈ $998,000) and TND 5 million (≈ $1,660,000) and 1% above TND 5 million (≈ $1,660,000), due on 1 January each year. It covers property in Tunisia for anyone and property in Tunisia and abroad for tax residents; the main home, assets used in a business, vehicles of up to 12 fiscal horsepower and deposits with banks or the Post are excluded.

Checked against official sources on 12 Oct 2026Change log

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