Tunisia
Northern Africa · TN · 58 treaties
What are the main tax rates in Tunisia?
Tunisia's top personal income tax rate is 40%. The corporate tax rate is 20%, and the standard VAT rate is 19%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 10% |
| Withholding — interest | 20% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 19% |
| Personal income (top rate) | 40% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is the personal income tax rate in Tunisia?
- The top personal income tax rate in Tunisia is 40%.
- What is the corporate tax rate in Tunisia?
- The corporate tax rate in Tunisia is 20%.
- What is the VAT rate in Tunisia?
- The standard VAT rate in Tunisia is 19%.
Tax residency
Easy to leaveWhat 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.
Tax treaty network (73)
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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Algeria | — | — | — |
| Germany | 15% | 2.5% | 10% |
| Saudi Arabia | 5% | 2.5% | 5% |
| Argentina | — | — | — |
| Austria | 20% | 10% | 15% |
| Bahrain | — | — | — |
| Belarus | — | — | — |
| Belgium | 15% | 10% | 11% |
| Bosnia and Herzegovina | — | — | — |
| Brazil | — | — | — |
| Bulgaria | — | — | — |
| Cameroon | 12% | 15% | 15% |
| Canada | 15% | 15% | 15% |
| Chile | — | — | — |
| China | 8% | 10% | 10% |
| Croatia | — | — | — |
| Cyprus | — | — | — |
| Czechia | 15% | 12% | 15% |
| Denmark | 15% | 12% | 15% |
| Egypt | 10% | 10% | 15% |
| United Arab Emirates | 0% | 5% | 7.5% |
| Spain | 15% | 10% | 10% |
| United States of America | 20% | 15% | 15% |
| Finland | — | — | — |
| France | 10% | 12% | 15% |
| Gabon | — | — | — |
| Greece | 10% | 15% | 10% |
| Guinea | — | — | — |
| Hungary | 12% | 12% | 12% |
| India | — | — | — |
| Iran | 10% | 10% | 8% |
| Iraq | — | — | — |
| Ireland | — | — | — |
| Italy | 15% | 12% | 12% |
| Jordan | 10% | 10% | 15% |
| Kuwait | 10% | 2.5% | 5% |
| Lebanon | 5% | 5% | 5% |
| Libya | — | — | — |
| Luxembourg | 10% | 10% | 12% |
| Malaysia | — | — | — |
| Mali | 5% | 5% | — |
| Malta | 10% | 12% | 12% |
| Mauritania | — | — | — |
| Morocco | — | — | — |
| Netherlands | 20% | 10% | 11% |
| Nigeria | — | — | — |
| Pakistan | 10% | 13% | 10% |
| Poland | 10% | 12% | 12% |
| Portugal | 15% | 15% | 10% |
| Qatar | 0% | 10% | 5% |
| Romania | 12% | 10% | 12% |
| Russia | — | — | — |
| Senegal | 10% | 10% | 15% |
| Singapore | 5% | 5% | 10% |
| Slovakia | — | — | — |
| Sudan | 5% | 10% | 5% |
| Sweden | 20% | 12% | 15% |
| Syria | 0% | 10% | 15% |
| Turkey | 15% | 10% | 10% |
| Ukraine | — | — | — |
| United Kingdom | 20% | 10% | 15% |
| Yemen | 0% | 10% | 7.5% |
| Burkina Faso | 8% | 5% | 5% |
| Ivory Coast | 10% | 10% | 10% |
| Ethiopia | 5% | 10% | 5% |
| Indonesia | 12% | 12% | 15% |
| Norway | 20% | 12% | 15% |
| South Africa | 10% | 5% | 12% |
| South Korea | 15% | 12% | 15% |
| Switzerland | 10% | 10% | 10% |
| Vietnam | 10% | 10% | 10% |
| Mauritius | 0% | 2.5% | 2.5% |
| Republic of Serbia | 10% | 10% | 10% |