Taxes on salaries in Tunisia 2026

How is income tax on salaries worked out in Tunisia?

The calculation starts with annual gross pay. First, the employer's withholding for social security comes off, then work expenses at 10% of what is left, up to 2,000 dinars a year, then any family deductions. What is left is net taxable income.

The scale in Article 44 of the Personal Income Tax Code, as amended by the 2025 Finance Law, then applies: 0% up to 5,000 dinars, 15% up to 10,000, 25% up to 20,000, 30% up to 30,000, 33% up to 40,000, 36% up to 50,000, 38% up to 70,000 and 40% on the rest.

Example: pay of 3,000 dinars a month (36,000 a year). Contributions are 3,484.80, and work expenses hit the 2,000 cap, leaving net income of 30,515.20 dinars. Tax is about 6,420 dinars and the solidarity contribution 152.58, so net pay is about 2,162 dinars a month.

What is the social solidarity contribution (CSS)?

It is a contribution to the social security funds introduced by the 2018 Finance Law. It is worked out by adding points to the tax scale rates; the difference between the two calculations is the contribution.

Since 2023 it has been cut temporarily to half a point, or 0.5% of net income, and the 2026 Finance Law (Article 87) extended this cut to pay received throughout 2026. You do not pay it if your only income is a salary or pension and your annual net income after family deductions is no more than 5,000 dinars.

This contribution is not deducted from the tax base, and it is withheld every month along with income tax.

How much does CNSS social security take from pay?

In the general scheme for non-farm employees, the employee pays 9.18% of gross pay with no ceiling, covering retirement, CNAM health insurance and family allowances. The employer pays 16.57%.

Since 2025, a further 0.5% is charged on both employee and employer for the fund for insurance against job loss for economic reasons, created by the 2025 Finance Law. This brings the employee's deduction to about 9.68% and the employer's contribution to about 17.07%. The employer also pays work accident insurance, at a rate that varies by activity.

What changed in 2026?

The 2026 Finance Law (Law No. 17 of 2025) did not change the income tax scale, so the 2025 scale stays, with eight bands and a top rate of 40%.

The main point for employees is that the temporary cut in the social solidarity contribution to 0.5% continues throughout 2026. The big change came in the 2025 Finance Law, which replaced the old scale with a new one that eased the burden on low and middle incomes and raised rates on high incomes.

Who is resident in Tunisia, and how are foreigners treated?

You are resident if you have a main home in Tunisia, or stay there at least 183 days in the year, in one stretch or in total. Residents pay tax on their total income, and non-residents only on income from Tunisian sources.

A foreigner working for a Tunisian employer has the same scale and the same withholding at source, subject to anything in international double tax treaties.

How do family deductions work?

The head of the family deducts 300 dinars a year from net income, plus 100 dinars for each of the first four children. The deduction rises to 1,000 dinars for a child under 25 in higher education without a grant, and to 2,000 dinars for a child with a disability.

You can also deduct an amount for each dependent parent, up to 5% of income and at most 450 dinars, subject to conditions. This calculator assumes a single person with no family deductions.

What about self-employed professionals and independent work?

Profits from commercial activities and non-commercial professions are taxed on the same scale once net profit is worked out, with a minimum tax of 0.2% of turnover and at least 300 dinars in the cases set by law. There is a flat-rate regime for small craftspeople and traders.

Self-employed people do not get the employees' flat work expenses deduction, so this calculator does not work out their tax.

Practical tips for reading your payslip

Check that work expenses are worked out on pay after social security, and that they do not go above 2,000 dinars a year, or about 166.67 dinars a month.

If you are married with children, tell your employer so they apply family deductions to the monthly withholding. The solidarity contribution usually shows as a separate line next to income tax.

What changed in 2026?

• The temporary cut in the social solidarity contribution for individuals to 0.5% of income continues for salaries and pensions paid from 1 January to 31 December 2026 (Article 87 of Law No. 17 of 2025, the 2026 Finance Law, and General Note No. 1 of 2026).
• The income tax scale set by Article 36 of the 2025 Finance Law stays unchanged in 2026.

For expats

Tunisians living in France, Germany and Italy pay tax on their salaries in their country of residence, and pay Tunisian tax only on Tunisian-source income, as long as they have no main home in Tunisia and do not stay there 183 days in the year. Money sent to family is not income subject to income tax. Tunisia has double tax treaties with a number of countries. Anyone who moves back to work in Tunisia is taxed on the same scale, with the same deductions, as other employees.

Income tax rates

The scale is annual and applies to net income after deducting social security contributions, professional expenses (10%, up to 2,000 dinars) and family deductions. Half a point is added on every bracket as the social solidarity contribution, that is 0.5% of net income, unless net income is no more than 5,000 dinars.

Other taxes that matter in Tunisia

Capital gains

Gains on selling shares listed on the Tunis Stock Exchange are exempt if the sale takes place after the end of the year following the year of purchase, and taxed at 10% if sold before then. Unlisted shares and stakes are taxed at 15% if sold before the end of the following year and 10% after. Gains on selling property are taxed at 15% if sold within 5 years of ownership and 10% after that, and for inherited property, with the purchase cost increased by 10% for each year of ownership. Sales to a spouse, parents or children are exempt, as is the first sale of an only home of no more than 1,000 square metres for less than 500,000 dinars.

Dividends

Dividends paid to individuals have been subject to 10% withholding at source since 2018. This withholding can be credited against annual tax, or refunded if dividends received do not exceed 10,000 dinars in the year.

Crypto

Neither the income tax law nor the 2026 Finance Law has specific provisions on crypto-assets, and we found no law that expressly bans or regulates them or sets their tax treatment.

Inheritance

Estates and gifts are subject to registration duty of 2.5% between parents, children and spouses, 5% between brothers and sisters, 25% between uncles and aunts, nephews and nieces, and cousins, and 35% beyond the fourth degree and for non-relatives. Estates are divided under Islamic inheritance rules in the Personal Status Code.

Property and wealth

The 2026 Finance Law (Article 88) recast the wealth tax to cover property and movable assets: 0.5% on wealth between 3 and 5 million dinars and 1% above 5 million. The main home and its furniture, business assets, cars up to 12 fiscal horsepower, and bank and post office deposits are excluded. It is declared before the end of June. Annual local charges are also due on built property and undeveloped land.

Tax residency

You are resident in Tunisia if you have a main home there, or stay there at least 183 days, in one stretch or in total, in the calendar year without having a main home there. State employees working abroad who are not subject there to personal tax on their total income are also resident (Article 2 of the Personal Income Tax Code). Residents are taxed on their total income, and non-residents only on their Tunisian income. The Directorate General of Taxes issues tax residency certificates for use under double tax treaties.

Retirement and pensions

Tunisian pensions are subject to income tax on the progressive scale. For foreign pensions and annuities, 80% of the gross amount is deducted if it is transferred to a bank or postal account in Tunisia or declared as imported, with supporting documents attached to the annual return (Article 37). There is no special retirement visa.

Cost to the employer

A private non-farm employer pays 16.57% to the National Social Security Fund (CNSS) and the worker 9.18%. Since 2025, a further 0.5% has been added for each of them for the fund for insurance against job loss for economic reasons, for a total of 17.07% for the employer and 9.68% for the worker, not counting the work accident contribution, which varies by activity. The employer also pays the vocational training tax of 2% (1% for manufacturing) and a 1% contribution to the Fund for the Promotion of Workers' Housing (FOPROLOS). The 16.57% and 9.18% rates come from a secondary summary because the CNSS website could not be reached.

Social insurance

Sources

1. Law No. 48 of 2024 on the Finance Law for 2025, article 36 (income tax scale), Official Gazette No. 149 Official source · checked 2 October 2026
2. Personal Income Tax and Corporate Tax Code (tax administration version): article 26 (professional expenses 10%, up to 2,000 dinars), article 40 and article 44 Official source · checked 2 October 2026
3. Law No. 17 of 2025 on the Finance Law for 2026, article 87 (continuing the temporary reduction of the social solidarity contribution) Official source · checked 2 October 2026
4. Tax administration general note No. 1 of 2026: the 0.5% contribution on income and the exemption up to 5,000 dinars Official source · checked 2 October 2026
5. Decree-Law No. 79 of 2022 (Finance Law 2023), article 22: the half-point formula Official source · checked 2 October 2026
6. Finance Law 2025, article 17: 0.5% levy on both employer and employee for the job-loss insurance fund, and article 37: corporate tax 20% Official source · checked 2 October 2026
7. VAT Code updated in January 2026, article 7 (19%, 13% and 7%) Official source · checked 2 October 2026
8. CNSS rate of 9.18% for the employee and 16.57% for the employer (9.68% and 17.07% in total with job loss): secondary check (africarrieres.com and fmcgroup.com) because cnss.tn could not be reached Secondary source used to cross-check · checked 2 October 2026
9. Bank of Algeria: daily exchange rates (cross rate for the Tunisian dinar) Secondary source used to cross-check · checked 2 October 2026