Tunisia - Overview and introduction

Tunisia - Overview and introduction

Taxation of international executives

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Residents are taxed on worldwide income. Non-residents are taxed only on income from Tunisian sources. Income tax is calculated by applying a progressive tax rate schedule to taxable income. The top income tax rate is 35 percent.

The official currency of Tunisia is the Tunisian Dinar (TND).

Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 2016 FMBZ KPMG Tunisie, a Tunisia joint stock company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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