Tunisia’s tax system includes the following main
elements:
Individual income tax
This tax is collected yearly as
per the following schedule:
| Category |
Effective Rate |
Rate at the limit of the next category |
| 0 to 1,500 TD |
|
0% |
| From 1,500.001 to 5,000 TD |
15% |
10.50% |
| From 5,000.001 to 10,000 TD |
20% |
15.25% |
| From 10,000.001 to 20,000 TD |
25% |
20.12% |
| From 20,000.001 to 50,000 TD |
30% |
26.05% |
| Over 50,000 TD |
35% |
- |
| |
|
|
Corporate tax
Tax on corporate profits is due at the
rate of 30%, reduced to 10% for, for example, agriculture and
fishing companies.
Value added tax
This tax is added to the sale price at
the following rates:
 6% (sensitive products
in social, medical and educational areas)
12% (computer
equipment, production machines…)
18% (other goods and
services…)
Other goods and services, notably bread, pasta…, are exempt from value added tax.
Registry duty and tax stamps
This duty is generally due on
official documents such as contracts …
Registry of statutes for a newly-established company, for example, carries a
cost of 100 TD, except for companies that export 100% of their
production, which remain exempt from this obligation.
For information on
procedures and files linked to taxes and on-line returns, see the following
sites:
http://www.impots.finances.gov.tn/
http://www.sicad.gov.tn/
|
