DoubleTaxationTaxes on salary: Tunisia preliminary data
How much income tax and social contributions are paid on a salary in Tunisia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | TND 202,370 ≈ €60,000 |
|---|---|
| Income tax | TND 72,898 ≈ €21,613 |
| Employee contributions | TND 18,033 ≈ €5,347 |
| Take-home pay | TND 111,439 ≈ €33,040 |
| Employer contributions and payroll taxes | TND 31,851 ≈ €9,443 |
| Employer's labour cost | TND 234,221 ≈ €69,443 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 TND 101,185 | €60,000 TND 202,370 | €120,000 TND 404,740 |
|---|---|---|---|
| Sole proprietor | TND 29,177 32.0 % | TND 65,603 36.0 % | TND 138,456 38.0 % |
| Company | TND 18,213 20.0 % | TND 36,427 20.0 % | TND 72,853 20.0 % |
| Sole proprietor · Impôt forfaitaire optionnel (Code de l'IRPP et de l'IS, art. 44 ter) — catégorie 1 | above the regime's limit | above the regime's limit | above the regime's limit |
| Sole proprietor · Impôt forfaitaire optionnel (art. 44 ter) — catégorie 2 | above the regime's limit | above the regime's limit | above the regime's limit |
Special tax regimes
Deduction on foreign pensions transferred to Tunisia
For pensioners
Who: Tunisian tax residents receiving foreign pensions transferred to Tunisia.
80% of pensions and life annuities from abroad that are transferred to Tunisia is deducted (25% for other pensions).
Legal basis: Code de l'IRPP et de l'IS — deduction for pensions and life annuities
Tax residence
The tax residence check does not cover Tunisia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 3.372835 TND (Banque Centrale de Tunisie — average interbank rate, 2 Jan 2026, 2026-01-02) ↗
Sources
- Ministère des Finances — Loi n° 2024-48 de finances pour 2025 (JORT n° 149, 10 Dec 2024), arts. 36-37
- Ministère des Finances — Loi n° 17 de 2025 de finances pour 2026
- Ministère des Finances — Aperçu général sur la fiscalité (salary deduction, foreign pensions)
- US SSA — Social Security Programs Throughout the World: Africa, 2019 (Table 4 contribution rates)
- Banque Centrale de Tunisie — cours moyens des devises
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.