Taxation of international executives
Are there social security/social insurance taxes1 in Tunisia? If so, what are the rates for employers and employees?
Employer and employee
|Type of insurance||Paid by employer||Paid by employee||Total|
Are there any gift, wealth, estate, and/or inheritance taxes2 in Tunisia?
In Tunisia, there is no specific inheritance and gift tax. However, inheritance and gifts are subject to registration duties.
Are there real estate taxes in Tunisia?
Are there sales and/or value-added taxes in Tunisia?
VAT is due on all transactions taking place in Tunisia. The sale of goods is considered as taking place in Tunisia and thus subject to VAT if the goods sold are delivered in Tunisia. The sale of services is considered as taking place in Tunisia and thus subject to VAT if the services sold are exploited or used in Tunisia.
The standard rate of VAT is 18%. Lower rates of 6% and 12% apply to specifically designated operations.
Are there unemployment taxes in Tunisia?
There is no unemployment tax in Tunisia.
Are there additional taxes in Tunisia that may be relevant to the general assignee? For example, customs tax, excise tax, stamp tax, and so on.
Information is not available.
1Tunisian Labor Code of 1956 and subsequent amendments.
2Tunisian Income Tax Act of 1989 (Law 89-114 of 30 December 1989) and subsequent amendments.
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