Tunisia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Tunisia tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Tunisia | 46.26% | 10%† | 10%† | 40.5%† | 40.5%* | not computed |
* Provisional — not yet verified by the Sovereign engine. rent: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Tunisia profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Tunisia?
The top rate on a salary is 46.26%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 40% above TND 70,000.
How are capital gains taxed in Tunisia?
The top rate on a long-term capital gain is 10%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Tunisia?
The top rate is 10% on dividends and 40.5% on interest.
How is crypto taxed in Tunisia?
Still unverified: we have not settled how Tunisia classifies a private investor's crypto gain or at what rate, so the engine states no crypto figure. A missing figure is not an exemption.
Does Tunisia tax foreign income?
Yes. Tunisia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Tunisia have a wealth tax?
Yes: Impôt sur la fortune (2026), taxed above TND 3,000,000 assessed eligible wealth, top rate 1% of the whole eligible base above TND 5,000,000. Our wealth tax comparison shows what it covers, how debts count and the valuation date. Generic portfolio wealth-tax assessment is unavailable. A separately assessed taxable base must reflect the 2026 statutory exclusions and debts; without it the liability is unassessed, not zero.
Does Tunisia have an exit tax for individuals?
No. In our model Tunisia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Tunisia have?
Our profiles list 2 regimes: New Enterprise Exemption (Finance Law 2024) (up to 4 years); Non-Resident Employee Flat Rate. Each has its own conditions.
When do you become tax resident in Tunisia?
The Tunisia day test (183 days in the calendar year when no principal home exists in Tunisia): 183 days in the calendar year, or a principal home or qualifying state service abroad. The DGI's readable 2023 code gives the article 2 text. DGI lists a 2026 edition, but its PDF did not load at this review. Its separate gift and inheritance rule uses a trailing 365-day window. The income-tax law does not define how travel-date fragments count; confirm exact boundary days and any later amendment before relying on them.
Residence decides whether Tunisia taxes you on these rates. See the Tunisia day-count test and count your own days.
Sources
The Tunisia profile cites 5 sources for these rules, 2 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Finance Law 2026, art. 88 · official, retrieved 2026-11-10
- Law 2024-48, Finance Law 2025, arts 36,39 · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries — Tunisia, taxes on personal income · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries — Tunisia, other taxes · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries — Tunisia, income determination · summary, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Tunisia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Tunisia side by side with other countries, see every country or try the live demo.
Other countries in Africa: Tanzania, Uganda, South Africa, Zambia, Zimbabwe, Angola.