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Paying your Taxes and Duties

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The standard corporate income tax rate is 25%. However, this rate may vary depending on the sector of activity. For example, agriculture and fisheries are taxed at a rate of 10%, while the financial, oil and gas, and telecommunications sectors are taxed at a rate of 35%.

Furthermore, totally exporting companies benefit from the following favorable tax regime:

  • The tax rate on companies is reduced to 10% for legal persons,

  • The deduction of income of natural persons is in the range of 2/3,

  • Exemption from customs duties, VAT and consumption duty for the importation, purchase of equipment, raw materials and products necessary for their activities.

Furthermore, the Investment Law allows for deductions from one category of benefits or application of reduced rates to certain forms of income:

  • Total deduction of profits during the first 10 years of operation:

    • for agricultural projects,

    • for companies operating in the second group of development areas and subject to taxes at a rate of 10% thereafter.

  • Total deduction of profits during the first five years of commencement:  for the companies operating in the first group of regional development areas and subject to taxes at a rate of 10% thereafter

  • A tax rate of 10% for:

    • support activities (education, teaching, training...);

    • investments in activities to protect the environment.

FIPA Contact

  • Address :

    Rue Saleheddine el Ammami Centre Urbain Nord 1004,Tunis

  • Tel:

    (+216) 70 241 500

  • Fax:

    (+216) 71 231 400

  • E-mail :

    fipa.tunisia@fipa.tn

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