TN · Africa · TND
Tunisia
Tax rates
Income Tax
40%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Tunisia (Individual, Taxes on personal income) · as of 2025-01-01Corporate Tax
20%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
19%
Standard rate
Source: PWC Worldwide Tax Summaries — Tunisia (Corporate, Other taxes) · as of 2026-06-29Wealth Tax
1%
No verified data yet for: Capital Gains Tax, Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Tunisia using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| TND 0 | 0% |
| TND 5,000.001 | 15% |
| TND 10,000.001 | 25% |
| TND 20,000.001 | 30% |
| TND 30,000.001 | 33% |
| TND 40,000.001 | 36% |
| TND 50,000.001 | 38% |
| TND 70,000 | 40% |
Tunisia taxes resident individuals worldwide on a progressive scale that reaches 40% above TND 70,000, per the scale revised by the Finance Law for 2025. A separate Social Solidarity Contribution (currently 0.5%, rising to 1% from 2027) applies in addition to this schedule on most of the same income.
VAT
In practice
- Filing
Tunisia's VAT registration threshold is TND 100,000 for retail traders; other VAT-taxable activities, such as professional services, wholesale trade, and industrial activities, carry no registration threshold. VAT returns are filed monthly.
Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Tunisia · as of 2026-01-01- Exemptions
Tunisia exempts banking interest, certain food products such as milk and flour, maritime air transport, and commissions on electronic payments made via terminal, internet, or mobile phone from VAT.
Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Tunisia · as of 2026-01-01
Wealth Tax
Tunisia's original 2023 wealth-tax law was real-estate-only, which would have scored rate 0 under this site's rule that real-estate-only levies are property taxes. Article 88 of the 2026 Finance Law expanded it: liability is now triggered when a natural person's total net asset value — real estate plus movable assets — reaches TND 3 million on 1 January, with the movable-asset base explicitly including vehicles, artwork, jewelry, shares, bonds, partnership interests, mutual funds, deposit certificates, and life insurance contracts. Progressive rates are 0.5% on total net assets of TND 3-5 million and 1% above TND 5 million (the rate shown here). Exemptions include the primary residence and its furnishings, professional-use property, and touring vehicles rated 12 CV or below; bank and postal deposits and life insurance contracts are reported as exempt in most sources. Tax residents are assessed on worldwide assets; non-residents on Tunisia-situated assets only. This is a new, fast-changing regime — the first declaration under the expanded rules was due 30 June 2026.