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?

Yes.

Sales/VAT tax

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 19%. Lower rates of 7% and 13% 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.

Tunisia’s Budget Law for 2018 enacted a Solidarity Social Contribution to finance social security fund. The new measures took effect on January 1, 2018.

For natural person, the contribution corresponds to the difference between the personal income tax calculated based on the current tax rates and the personal income tax calculated on the bases of the later tax rates increased by 1% as follows:

Income bracket (Annual) Current Tax rates Current Tax rates increased by 1%
0 to 5000 TND 0% 1%
5000,001 to 20.000 TND 26% 27%
20.000,001 to 30.000 TND 28% 29%
30.000,001 to 50.0000 TND 32% 33%
Above 50.000 TND 35% 36%

The contribution is withheld and paid in the same time and under the same conditions as those applicable to the personal income tax or corporate tax. This contribution is not deductible for income tax or corporate tax purposes.

Non-resident individuals entiteled to 20% flat rate are not subject to the social solidarity contribution.

Foreign Financial Assets

Is there a requirement to declare/report offshore assets (e.g., foreign financial accounts, securities) to the country’s fiscal or banking authorities?

Information not available

footnotes

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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