Africa & Indian Ocean · North Africa
Tunisia
No investor programme, no meaningful offshore regime since 2020, and — uniquely in the region — a wealth tax that was widened in 2026 to reach movable assets and bank deposits. For a UHNW family this is a jurisdiction to understand in order to avoid.
Tax position
- Income tax (top)
- 40% (above TND 70,000), plus a Social Solidarity Contribution of 0.5% rising to 1% from 2027
- Capital gains
- Real estate 10% if held over 5 years, 15% if under; unlisted resident-company shares 10% if held over 1 year, 15% if under
- Wealth tax
- YES — 0.5% on assets of TND 3-5m and 1% above TND 5m, widened by Finance Law 2026 Article 88 from immovable property only to include movable assets, going concerns and bank deposits
- Inheritance tax
- Registration fees by relationship: 2.5% ancestors/descendants; 5% siblings; 25% uncles, aunts and cousins; 35% beyond the fourth degree and non-relatives
- Special regime
- none — the offshore and export regimes were abolished with grandfathering ending 31 December 2020
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
1 route into Tunisia
Closed — listed so you do not chase them
Is Tunisia actually right for your family?
We will tell you if it is not. That is the whole service.