Tunisia Tax Calculator (2026)
Income tax rates and take-home pay for Tunisia
Tunisia Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Tax-exempt | TND 0 - TND 5,000 | 0.0% |
| Bracket 2 | TND 5,000 - TND 10,000 | 15.0% |
| Bracket 3 | TND 10,000 - TND 20,000 | 25.0% |
| Bracket 4 | TND 20,000 - TND 30,000 | 30.0% |
| Bracket 5 | TND 30,000 - TND 40,000 | 33.0% |
| Bracket 6 | TND 40,000 - TND 50,000 | 36.0% |
| Bracket 7 | TND 50,000 - TND 70,000 | 38.0% |
| Bracket 8 | TND 70,000+ | 40.0% |
Personal allowance: TND 300
Social Security (CNSS) and Unemployment Fund
| Bracket | Income Range | Rate |
|---|---|---|
| Standard Contribution | TND 0+ | 9.7% |
Social Solidarity Contribution (SSC)
| Bracket | Income Range | Rate |
|---|---|---|
| FY23-25 Rate | TND 5,000+ | 0.5% |
Applies when income exceeds TND 5,000
Key Facts
Tax Year
2025
Currency
TND
Top Rate
40.0%
Brackets
8 brackets
Allowance
TND 300
Social Contributions
1 item
Assumptions
- · Based on Finance Law 2025 personal income tax scale effective January 1, 2025
- · Social Solidarity Contribution (SSC) rate for 2025 set at 0.5% for income exceeding 5,000 TND
- · Social Security (CNSS) includes the standard 9.18% plus the 0.5% Unemployment Insurance Fund contribution introduced in 2025
- · Single worker assumed to qualify for 'Family Chief' relief (300 TND)
- · The 10% professional expense deduction (on gross minus social contributions) is modeled as 9.032% of gross income to approximate the deduction from net-of-social income
- · Church tax is not applicable
Frequently asked questions
What is the top income tax rate in Tunisia?
Tunisia has a progressive tax system with a top marginal income tax rate of 40% on income exceeding 70,000 TND. Below that threshold, rates range from 0% on income up to 5,000 TND to 38% on income between 50,000 and 70,000 TND, meaning higher earners pay significantly more.
Do I have to pay social contributions as an employee in Tunisia?
Yes, employees in Tunisia must contribute 9.68% of their gross income to Social Security (CNSS) and the Unemployment Insurance Fund, which is deductible from taxable income. Additionally, if your income exceeds 5,000 TND, you'll pay a 0.5% Social Solidarity Contribution on top of income tax.
Is there a tax-free allowance in Tunisia?
Yes, the first 5,000 TND of annual income is completely tax-exempt in Tunisia. Additionally, all workers receive a 300 TND personal relief allowance that reduces your overall tax liability, and you can claim up to 2,000 TND in professional expense deductions.
How much can I deduct for professional expenses in Tunisia?
Tunisia allows a professional expense deduction of approximately 9.032% of your gross income, capped at a maximum of 2,000 TND per year. This deduction is intended to cover work-related costs and is automatically calculated based on your income level.
What happens if I earn more than 70,000 TND per year in Tunisia?
Once your income exceeds 70,000 TND, you'll be subject to the top marginal tax rate of 40% on all income above that threshold, in addition to social contributions and the Social Solidarity Contribution. This means high earners face a combined tax and contribution burden of roughly 49.68% on the highest portion of their income.
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