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Tunisia - TAXES ACCOUNTING |
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Corporate tax
Tax rate for resident companies |
The regular rate is 35%.
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. Exporting resident companies are exempted from any tax, except taxes relative to vehicles of tourism, maintenance and national insurance contributions .
NB: Whatever is the taxable net result, the company is subjected to a legal minimum of 0.5% of the turnover, with a ceiling of 2,000 TND.
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Taxe rate on long-term capital gains |
In Tunisia, capital gains are taxed at the rate of 35%.
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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.
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Tax rate on branches |
In Tunisia, the corporate tax is applied on branches as for all the others companies.
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Income tax
Fiscal year |
The fiscal year begins on January 1st and ends on December 31st of the same year.
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Income tax rate |
The rate is progressive from 0% to 35%, shared out into 6 brackets.
| Under 1 500 TND | 0% | | 1 500-5 000 TND | 15% | | 5 001-10 000 TND | 20% | | 10 001-20 000 TND | 25% | | 20 001-50 000 TND | 30% | | Beyond 50 000 TND | 35% |
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VAT rates
Standard rates |
The rate of common law is 18%.
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Reduced rates |
Reduced rates vary between 10% and 18%.
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Other important taxes
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Name of tax |
Rate |
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Succession
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6%
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Tax on establishments with industrial and commercial character
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0,2% of the turnover
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Royalties
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Held at the source of 15%
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Accounting
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Professionals and representative organizations
The "Council of the order of the Experts Comptales", 16 street Augustine, Tunis.
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Last modified in
January 2003
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