Allo' Expat Tunisia - Connecting Expats in Tunisia  
Allo' Expat Tunisia Logo

Subscribe to Allo' Expat Newsletter
Check our Rates
   Information Center Tunisia
Tunisia General Information
Tunisia Expatriates Handbook
Tunisia and Foreign Government
Tunisia General Listings
Tunisia Useful Tips
Tunisia Education & Medical
Tunisia Travel & Tourism Info
Tunisia Lifestyle & Leisure
Tunisia Business Matters
Doing Business
Taxation in Tunisia
Personal Taxation
Business Taxation
  Sponsored Links

Check our Rates

Taxation in Tunisia

The standard corporate tax rate was 35% in 2002, but a reduced 10% is assessed on income from crafts businesses, fishing, boat outfitting, agricultural activities and service or consumption cooperatives. Exporting resident companies are exempt from most taxes. However, all companies are liable to a minimum tax of 5% of turnover, with a ceiling of 2,000 Dinar (about $1,470). There is also a 0.2% turnover tax on industrial and commercial establishments. Capital gains are taxed at 35%. Dividend income is not taxed, but income from royalties is subject to 15% withholding.Personal taxes include a progressive income tax (15-35% in 2002) and a benefits tax levied on gross salaries and paid quarterly by the employer to the National Social Security Fund. The inheritance (succession) tax is 6%.

The main indirect tax is Tunisia's value-added tax (VAT), with a standard rate of 18%, up from 17% as of 15 May 2001. A reduced rate of 10% is charged on internet connections and imported school books. The VAT rate on luxuries was increased from 25% to 26%.





copyrights ©
2015 | Policy