How is income tax calculated in Tunisia?
Employees pay 9.68% of gross salary in social security contributions. Taxable salary is gross pay minus those contributions, minus a 10% professional-expenses deduction capped at TND 2,000 a year.
Tax follows the scale in force since 1 January 2025: 0% up to TND 5,000, then 15%, 25%, 30%, 33%, 36%, 38% and 40% above TND 70,000. A social solidarity contribution adds 0.5 percentage point to every band for 2026 (1 point from 2027); salary earners with net income up to TND 5,000 are exempt. The tax is worked out on the year and withheld monthly.
What is the income tax rate in Tunisia?
| Taxable income | Rate |
|---|---|
| TND 0 – TND 5,000 | 0% |
| TND 5,000 – TND 10,000 | 15% |
| TND 10,000 – TND 20,000 | 25% |
| TND 20,000 – TND 30,000 | 30% |
| TND 30,000 – TND 40,000 | 33% |
| TND 40,000 – TND 50,000 | 36% |
| TND 50,000 – TND 70,000 | 38% |
| Over TND 70,000 | 40% |
What mandatory salary deductions apply?
- Social security (CNSS, employee): 9.68% of pay.
Gross salary and take-home salary
Gross salary is what your contract says before anything is taken off. Take-home salary is what reaches your bank account after income tax and the compulsory employee contributions. Employer contributions are paid on top of your salary and are not taken from it.
Example: TND 9,000.000 a month
An employee earning 9,000 a month, about US$3,000.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | TND 9,000.000 | TND 108,000.000 |
| Income tax | TND 2,620.497 | TND 31,445.968 |
| Compulsory contributions | TND 871.200 | TND 10,454.400 |
| Take-home pay | TND 5,508.303 | TND 66,099.632 |
Effective income tax rate 29.1%; all deductions 38.8%.
Frequently asked questions
Will the solidarity contribution rise?
Yes. The 0.5% rate applies to 2026; from 1 January 2027 the scale shows 1%.
Can expatriates pay a flat rate?
Some can: certain non-residents and foreign managers of exporting, oil and gas, free-zone or offshore financial companies may be taxed at 20% of gross income.
Are there family deductions?
Yes, TND 300 for the head of family and TND 100 per child for up to four children; they are not included here because the model is a single person.
Official sources
- PwC Worldwide Tax Summaries (reviewed 29 June 2026): Tunisia – Individual – Taxes on personal income. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 29 June 2026): Tunisia – Individual – Other taxes. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 29 June 2026): Tunisia – Individual – Deductions. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 29 June 2026): Tunisia – Individual – Tax administration. Read 5 November 2026.
Last reviewed 5 November 2026. An estimate for planning, not tax advice; your employer’s payroll and the tax authority decide what is actually withheld.
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