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Tax System

Who has to pay the income tax ?

Subject to international conventions and special agreements, income tax is payable by any natural person who is :

  • a resident in Tunisia with regard to all income earned in the previous year,

  • a non-resident in respect of the income earned in Tunisia.

The income tax is payable on 1st January each year.

The following are considered resident individuals :

  • persons who have their habitual residence in Tunisia,

  • persons who live in a continuous or discontinuous fashion in Tunisia for at least 183 days per calendar year if it is not their primary residence.

What income is taxable in Tunisia ?

The following income sources are considered taxable income :

  • property income,

  • income from capital and movable property,

  • industrial and commercial profits,

  • profit from non-commercial professions,

  • profits of farms and fisheries,

  • salaries and annuities

  • other income including income from foreign sources not taxed in the source country.

To whom does VAT apply in Tunisia ?

In Tunisia, a value added tax (VAT) applies to all industrial production activities, crafts, and services; however, operations concerning certain products and services are exempt from VAT including areas of agribusiness, international air and sea transportation, etc.

The following, among others, are necessarily subject to VAT :

  • Imports,

  • industrial production, including crafts, but excluding agricultural and fishery products;

  • Services,

  • wholesale, excluding food products,

  • retailers whose annual turnover is at least 100,000 TND (currently food, drugs, pharmaceuticals, and products subject to administrative approval of prices are exempt from VAT)

  • professional activities.

VAT paid on purchases is deducted from the VAT collected on sales.

Your Question

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