--- title: "Moving to Tunisia 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/tunisia/ lang: en updated: 2026-10-12 --- Whitewashed houses and the minaret of Sidi Bou Said above the Gulf of Tunis # Moving to Tunisia 5 ways to move to Tunisia in our guide: 1 investor route, 1 pay-to-stay route, 1 work visa, 1 student visa, 1 spouse visa. No digital nomad visa. Checked against official sources on 12 October 2026. Tunisia offers a straightforward residence card system for foreigners who enter legally and respect the rules on entry, stay and work. Visas and tax are separate matters. Retirees with a regular pension or other income Investors setting up or running a company Foreign employees with a visaed work contract Students enrolled for the current school or university year Spouses of Tunisian citizens ## Investing · 1 ### [Investor residence card](https://settleanywhere.com/countries/tunisia/residence-card-investor/) Needs a place to live [Details](https://settleanywhere.com/countries/tunisia/residence-card-investor/) ## Retire or live on savings · 1 ### [Retiree residence card](https://settleanywhere.com/countries/tunisia/residence-card-retiree/) Can't work Needs a place to live Retirement [Details](https://settleanywhere.com/countries/tunisia/residence-card-retiree/) ## Work · 1 ### [Work residence card](https://settleanywhere.com/countries/tunisia/residence-card-work/) Needs a place to live [Details](https://settleanywhere.com/countries/tunisia/residence-card-work/) ## Student · 1 ### [Student residence card](https://settleanywhere.com/countries/tunisia/residence-card-student/) Needs a place to live [Details](https://settleanywhere.com/countries/tunisia/residence-card-student/) ## Spouse visas · 1 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a citizen](https://settleanywhere.com/countries/tunisia/spouse-of-citizen/) Needs a place to live [Details](https://settleanywhere.com/countries/tunisia/spouse-of-citizen/) ## Tax Personal income tax (IRPP) applies to individuals with usual residence in Tunisia, on worldwide income, while non-residents pay on Tunisian-source income only. Foreign-source income that has not borne tax in the source country is taxable. Pensions and annuities from abroad that are transferred to Tunisia get a flat deduction when computing net income, with the remaining part taxed at the IRPP scale. Standard rules ### [Tunisia: personal income tax (IRPP) 0-40%; foreign-source income of residents taxed if untaxed at source](https://settleanywhere.com/countries/tunisia/tax/#tax-tn-irpp-resident-worldwide) Progressive rates **Details** - 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 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/tunisia/tax/) Special regime ### [Tunisia: 80% flat deduction on foreign pensions transferred to Tunisia](https://settleanywhere.com/countries/tunisia/tax/#tax-tn-foreign-pension-80-percent-deduction) Tax relief Foreign-source income: 80% foreign pension deduction **Details** - On: Gross pension or annuity from abroad transferred to Tunisia Pensions and annuities from abroad that are transferred to Tunisia receive an 80% flat deduction when computing net income for IRPP, against 25% for other pensions; the remaining 20% is taxed at the IRPP scale. #### Taxed on Gross pension or annuity from abroad transferred to Tunisia; net taxable income after the 80% flat deduction is taxed at the IRPP scale (0% to TND 5,000, (≈ $1,660) then 15%, 25%, 30%, 33%, 36%, 38% and 40% above TND 70,000 (≈ $23,300)). #### Who it applies to - Individual with usual residence in Tunisia receiving pensions or life annuities from abroad that are transferred to Tunisia. #### Exclusions - Other pensions get a 25% flat deduction; other foreign-source income not taxed at source is taxed in the other-income category. #### Tax residence IRPP applies to individuals with usual residence in Tunisia. #### Other taxes See the ordinary-context record for VAT and other taxes. Checked against official sources on 10 Oct 2026, some details partly verified [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/tunisia/tax/) Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in Tunisia.** Remote workers usually look at [Retiree residence card](https://settleanywhere.com/countries/tunisia/residence-card-retiree/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). ## Arriving in Tunisia: first steps 1. Make sure you entered Tunisia legally and respect the rules on entry, stay and work. 2. Arrange proof of accommodation, such as a rental contract or property title. 3. For work, obtain a visaed employment contract or an attestation of non-submission to the work-contract visa requirement. 4. For retirement, prepare an attestation of periodic and regular transfer of your pension or other income source. 5. Lodge your application at the national security sector; a complete file is processed within the maximum time stated. ## Questions people ask ### How much do you need to invest for residency in Tunisia? Tunisia has 1 investor route. It is [Investor residence card](https://settleanywhere.com/countries/tunisia/residence-card-investor/). ### Can I retire or live in Tunisia on my savings or pension? Tunisia has 1 retirement or pay-to-stay route. It is [Retiree residence card](https://settleanywhere.com/countries/tunisia/residence-card-retiree/). ### What work visas does Tunisia offer foreigners? Tunisia has 1 work visa. It is [Work residence card](https://settleanywhere.com/countries/tunisia/residence-card-work/). ### How do I get a student visa for Tunisia? Tunisia has 1 student visa. It is [Student residence card](https://settleanywhere.com/countries/tunisia/residence-card-student/). ### Can I join my spouse or partner in Tunisia? Yes. Tunisia has 1 spouse visa. It is [Spouse of a citizen](https://settleanywhere.com/countries/tunisia/spouse-of-citizen/). ## Compare with [🇲🇦 Morocco](https://settleanywhere.com/countries/morocco/) [🇿🇦 South Africa](https://settleanywhere.com/countries/south-africa/) [🇲🇺 Mauritius](https://settleanywhere.com/countries/mauritius/) [🇨🇻 Cabo Verde](https://settleanywhere.com/countries/cabo-verde/) [🇰🇪 Kenya](https://settleanywhere.com/countries/kenya/) [🇳🇬 Nigeria](https://settleanywhere.com/countries/nigeria/) [🇷🇼 Rwanda](https://settleanywhere.com/countries/rwanda/) [🇬🇭 Ghana](https://settleanywhere.com/countries/ghana/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.