North Africa
Tunisia tax rates 2026
Income tax is progressive up to 35%, and the corporate rate has been raised to 20%. A net wealth tax and an inheritance tax have both been introduced, alongside 19% VAT.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 35%Income tax is progressive. The top rate applies to the highest income band, and the first TND 5,000 is exempt. |
|---|---|
| Corporate income | 20%, reduced to 15% for agriculture, manufacturing and priority sectors, and raised to 35–40% for banks and financial institutions. |
| Capital gains | Real estate held for 5 years or more is taxed at 10%, rising to 15% if sold sooner. Listed shares are taxed at 10%, and unlisted shares at 10–15%. |
| VAT / TVA | 19% |
| Dividends (WHT) | 10% |
| Interest (WHT) | 20% |
| Royalties (WHT) | 15% |
| Social security (employee) | 9.68% |
| Social security (employer) | 17.07% |
| Wealth tax | A wealth tax of 0.5% applies on assets between TND 3–5m, rising to 1% above TND 5m, under the Finance Law 2026. Primary residences and business assets are excluded. |
| Inheritance / estate | 2.5% for direct line heirs. 5% for siblings. Up to 25–35% for distant or unrelated heirs. |
| Property tax | A local rental-value tax, known as TCL or taxe sur les immeubles bâtis. |
| Other | A 0.5% unemployment-fund contribution, paid by both employer and employee. There is also a Social Solidarity Contribution surtax. |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
None. The offshore and export regimes were abolished, with grandfathering ending 31 December 2020.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Tunisia
The residency and citizenship routes that lead here, weighed against the tax picture above.