Taxes - Accounting

Tunisia

Tax rate for resident companies: The regular rate is 30%.
However, a rate of 10% applies to some companies exercising a craft, agricultural activity, fishing or armament of fishing boats or to cooperatives of services or consumption.
NB: Whatever the taxable net result is, the company is subjected to a legal minimum of 0.1% of the turnover, with a minimum of 100 TND for companies under the rate of 10% and 250 TND for the ones under the rate of 30% or 35%.
Tax rate on long-term capital gains: In Tunisia, capital gains are taxed at the rate of 30%.
System governing groups of companies and dividends paid by subsidiaries to their parent companies: Dividends paid by a Tunisian company are not subjected either to the tax or in the restraint at the source.
Tax rate on branches: The corporate tax is applied on branches as for all the others companies.

The fiscal year begins on January 1st and ends on December 31st of the same year.

The rate is progressive from 0% to 35%, shared out into 6 brackets.

To know exemptions and deductions, consult the tax code of Tunisia.

Standard rates: The rate of common law is 18%.
Reduced rates: There are two other rates :
-6% for operations focused on goods and services. Consult the list in the income and corporate tax code ;
-10% for operations focused on goods, activities and services. Consult the list in the income and corporate tax code.

Find out the local taxes that apply to your product.

The "Council of the order of the Experts Comptables", 16 street Augustine, Tunis.