Tunisia

Northern Africa · TN · 58 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• principal residency (domicile) in Tunisia
• stays in Tunisia, continuous or discontinuous, for one or more periods totaling at least 183 days in a calendar year
• civil servant or state employee carrying out duties in a foreign country where they are not subject to personal income tax on global income

Tax residency is based on domicile or 183+ days’ presence, so an individual generally ceases Tunisian tax residence by relocating their main residence abroad and staying under the 183‑day threshold; there is no indication of a continuing domicile-based or citizenship-based tax claim once these conditions are no longer met.

Source: Direction Générale des Impôts / Tunisian Ministry of Finance (as summarized in PwC Tunisia Worldwide Tax Summaries)

Tax treaty network (62)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.