Tunisia Tax Calculator (2026)
Income tax rates and take-home pay for Tunisia
Tunisia Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| 0 to 5,000 TND | TND 0 - TND 5,000 | 0.0% |
| 5,000.01 to 10,000 TND (PIT 15% + SSC 0.5%) | TND 5,000 - TND 10,000 | 15.5% |
| 10,000.01 to 20,000 TND (PIT 25% + SSC 0.5%) | TND 10,000 - TND 20,000 | 25.5% |
| 20,000.01 to 30,000 TND (PIT 30% + SSC 0.5%) | TND 20,000 - TND 30,000 | 30.5% |
| 30,000.01 to 40,000 TND (PIT 33% + SSC 0.5%) | TND 30,000 - TND 40,000 | 33.5% |
| 40,000.01 to 50,000 TND (PIT 36% + SSC 0.5%) | TND 40,000 - TND 50,000 | 36.5% |
| 50,000.01 to 70,000 TND (PIT 38% + SSC 0.5%) | TND 50,000 - TND 70,000 | 38.5% |
| Beyond 70,000 TND (PIT 40% + SSC 0.5%) | TND 70,000+ | 40.5% |
Mandatory Social Security Contribution (CNSS)
| Bracket | Income Range | Rate |
|---|---|---|
| Employee CNSS contribution (9.68% as of 2025) | TND 0+ | 9.7% |
Unemployment Insurance Fund Contribution
| Bracket | Income Range | Rate |
|---|---|---|
| Unemployment Insurance Fund (0.5% as of 2025) | TND 0+ | 0.5% |
Key Facts
Tax Year
2025
Currency
TND
Top Rate
40.5%
Brackets
8 brackets
Tax-Free Threshold
TND 5,000
Social Contributions
2 items
Assumptions
- · Model represents a resident employee earning salary income in 2025.
- · SSC rate of 0.5% is applied (FY2025 rate); will increase to 1% from FY2027.
- · Professional expense deduction of 10% capped at TND 2,000 is applied to salary income after mandatory social contributions.
- · Social Solidarity Contribution (SSC) is combined with PIT brackets as indicated in Finance Law 2025.
- · Non-resident flat rate regime (20%) is excluded; standard progressive scale applies.
- · Unemployment Insurance Fund contribution (0.5%) for both employer and employee is included in employee social contributions as of 2025.
- · Personal deductions (childcare, dependent parents, education, life insurance) are not modeled as they apply only to specific taxpayer profiles and are beyond the scope of a representative default model.
- · Capital gains taxes, inheritance taxes, and wealth taxes are excluded as they do not apply to employment salary income.
Frequently asked questions
How much income tax will I pay in Tunisia if I earn 15,000 TND per year?
On a 15,000 TND salary, you would fall into the 10,000.01 to 20,000 TND bracket with a combined rate of 25.5% (25% PIT plus 0.5% Social Solidarity Contribution). However, after mandatory social contributions like CNSS (9.68%) and the Unemployment Insurance Fund (0.5%) are deducted from your gross income, and you apply the 10% professional expense deduction (capped at 2,000 TND), your effective tax burden will be significantly lower.
What are the mandatory social contributions I need to pay as an employee in Tunisia?
As an employee in Tunisia, you must contribute 9.68% to the Mandatory Social Security Contribution (CNSS) and 0.5% to the Unemployment Insurance Fund, both calculated on your gross income. These contributions are deductible from your taxable income, which helps reduce your overall tax liability.
Is there a tax-free threshold in Tunisia?
Yes, Tunisia has a tax-free threshold of 5,000 TND per year. Income up to 5,000 TND is not subject to personal income tax, though you still pay mandatory social contributions on your full gross income.
How many income tax brackets does Tunisia have?
Tunisia has 8 income tax brackets ranging from 0% on income up to 5,000 TND, up to 40.5% (40% PIT plus 0.5% SSC) on income beyond 70,000 TND. The brackets are progressive, meaning you only pay the higher rate on income that falls within each bracket.
What is the professional expense deduction and how does it work?
Tunisia allows a 10% professional expense deduction on salary income, but it is capped at a maximum of 2,000 TND per year. This deduction is applied after mandatory social contributions are subtracted from your gross income, helping to reduce your taxable income further.
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