Country Hub · Tunisia · 2026

Tunisia

0–40% progressive income tax (IRPP) · ~9.18% employee CNSS social contributions · 15% corporate tax · VAT 19% · French-speaking North African hub · Growing EU expat interest

0% up to TND 5,000/year; eight progressive bands up to 40% on income above TND 70,000 (scale taken from press reports of the 2025 Finance Law)

Tax Rate Range

~9.18% CNSS (pension, health, workplace accident) withheld at source

Employee Social Contributions

~16.57% CNSS on gross salary — borne by the employer on top of gross

Employer Social Contributions

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Tunisia Tax Facts

— 2026

Tax Rate Range

0% up to TND 5,000/year; eight progressive bands up to 40% on income above TND 70,000 (scale taken from press reports of the 2025 Finance Law)

Employee Social Contributions

~9.18% CNSS (pension, health, workplace accident) withheld at source

Employer Social Contributions

~16.57% CNSS on gross salary — borne by the employer on top of gross

Corporate Tax

15% standard rate; 35% for financial institutions and telecoms; 0% in certain export zones

Capital Gains Tax

Capital gains on securities taxed at 10%; real estate gains subject to income tax rates

VAT

19% standard rate; 13% and 7% reduced rates apply to certain goods and services

Currency

Tunisian Dinar (TND); approximately TND 3.4 = €1 EUR (2026)

Tax Residency

183+ days in Tunisia triggers tax residency; residents taxed on worldwide income; foreign income remitted to Tunisia may also be taxable

Foreign Income

Tunisia uses a partial remittance-based approach; foreign-sourced income brought into Tunisia is generally taxable; double-tax treaties available with many EU and Arab League countries

Quick Country Comparison

— at TND 30,000

Country	Take-home	Eff. Rate	vs Tunisia
Tunisia	~TND 22,192	~26%	—
Morocco	~TND 27,223	~9%	+~TND 5,031 (saves)
Egypt	~TND 24,000	~20%	+~TND 1,808 (saves)
Portugal	~TND 26,701	~11%	+~TND 4,509 (saves)

Illustrative comparison on TND 30,000/year gross (about €8,800, converted at about TND 3.4 per euro). Single employee, wages only, no family allowances. Tunisia: progressive IRPP (0–40%) + 9.18% CNSS employee contributions + 0.5% social solidarity levy + 0.5% unemployment fund, about 26% in total. Morocco: about 9% all-in at this income. Egypt: progressive 0–25% PIT, effective ~20% (Egypt figure approximate and not independently verified). Portugal: no income tax due at this income, 11% social security only. Figures are approximate — not tax advice.

Want your exact figures? Use the full Tunisia calculator →

Comparison Guides

See how Tunisia compares to Morocco, Egypt, and Portugal on income tax burden, social contributions, and overall cost of living. A popular destination for French-speaking expats and remote workers seeking an affordable Mediterranean lifestyle.

Salary Guides

Tunisia operates a progressive income tax (IRPP — Impôt sur le Revenu des Personnes Physiques) with rates from 0% to 40%, administered by the Direction Générale des Impôts. Employee social contributions of ~9.18% (CNSS) cover pension, health insurance, and workplace accident. The Tunisian Dinar (TND) makes salaries appear low in EUR/USD terms, but purchasing power is significantly higher locally — Tunis ranks among the most affordable capitals in the Mediterranean. Tunisia's growing tech and BPO sector, particularly in Tunis, Sfax, and Sousse, is attracting European companies seeking French-speaking talent at competitive rates.

Moving from Tunisia

Tunisia is increasingly on the radar of European expats and digital nomads seeking a French-speaking, Mediterranean country with a low cost of living. Tunis offers modern infrastructure, excellent food, proximity to Europe (Tunis-Carthage airport has direct flights to Paris, Lyon, and other EU cities), and a warm climate. Tax residency is triggered at 183 days; foreign income remitted to Tunisia may be subject to local tax, so advance tax planning is essential. Tunisia does not currently have a dedicated digital nomad visa, but retiree and long-stay residency permits are available.

2026 Tunisia Tax Changes

2025 Finance Law income tax scale carried into 2026 — Tunisia's revised eight-band progressive IRPP scale (0%, 15%, 25%, 30%, 33%, 36%, 38%, 40%; table taken from press reports of the 2025 Finance Law) remains in force for 2026, and the 2026 Finance Law text contains no change to the scale.
Social contribution (CNSS) rates stable — Employee CNSS contributions remain at ~9.18% and employer contributions at ~16.57% for 2026; no increase announced in the 2026 budget.
Tunisia–EU partnership advancing — The EU–Tunisia Comprehensive Partnership signed in 2023 includes economic support, regulatory alignment, and migration cooperation; this may ease business setup for European entrepreneurs in Tunisia.
Tech and startup ecosystem growing — Tunisia's Startup Act (2018) continues to attract founders; over 500 certified startups now benefit from tax incentives including a 4-year CIT exemption and social contribution deferrals.

Last Updated: October 2026 · Daniel · CountryTaxCalc