Tunisia - Other taxes and levies | KPMG | GLOBAL

Tunisia - Other taxes and levies

Tunisia - Other taxes and levies

Taxation of international executives


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Social security tax

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
CNSS 16.57% 9.18% 25.75%

Gift, wealth, estate, and/or inheritance tax

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.

Real estate tax

Are there real estate taxes in Tunisia?


Sales/VAT tax

Are there sales and/or value-added taxes in Tunisia?

Value-added tax

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.

Unemployment tax

Are there unemployment taxes in Tunisia?

There is no unemployment tax in Tunisia.

Other taxes

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.

© 2018 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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