Tunisia legal and accounting and tax considerations in 2024

Tunisia corporate tax information

  1. Corporate tax in Tunisia is imposed at a standard rate of 15%. Companies engaged in education and agriculture or exporting all their output benefit from a reduced rate of 10%. All companies are also required to file their returns three months before the end of the year;
  2. The VAT in Tunisia is levied at a standard rate of 19%. Companies are required to register for VAT immediately after incorporation and submit returns by the 28th of every following month;
  3. Withholding tax on interest paid to non-resident companies is levied at the rate of 20%, while dividends remitted abroad are subject to a 5%. However, these rates can be reduced by a double tax treaty;
  4. Other withholding taxes subjected to Tunisia companies include i) 5% tax on profits from sale of shares by non-resident companies and ii) 2.5% tax on sale of land;
  5. Tunisia companies are subject to a real property tax at a standard rate of 5% on transfer of property;
  6. Social Security contributions are levied on employers at rates of 16.5% of employees’ gross salaries. Employees are also subject to a rate of 9%;
  7. Tunisia has so far signed 77 double tax treaties with different jurisdictions including China, Germany, United Kingdom, and the USA among others;
  8. Finally, Healy Consultants will assist the Client with i) documenting and implementing accounting procedures ii) implementing financial accounting software iii) preparing financial accounting records and iv) preparing forecasts, budgets and performing sensitivity analysis;
  9. It is important our Clients’ are aware of their personal and corporate tax obligations in their country of residence and domicile; and they will fulfill those obligations annually. Let us know if you need Healy Consultants’ help to clarify your annual reporting obligations.

Contact us

For additional information on our accounting and tax services in Tunisia, please contact our in-house country expert, Mr. Simon Guidecoq, directly:
client relationship officer - Simon