Tunisia Tax Calculator (2026)
Income tax rates and take-home pay for Tunisia
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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 do I pay in Tunisia if I earn 15,000 TND per year?
On 15,000 TND annual salary, your first 5,000 TND is tax-free. The next 5,000 TND (5,000-10,000) is taxed at 15.5% (15% PIT plus 0.5% Social Solidarity Contribution), and your remaining 5,000 TND (10,000-15,000) is taxed at 25.5% (25% PIT plus 0.5% SSC). After applying the 10% professional expense deduction (capped at 2,000 TND) and mandatory social contributions (CNSS at 9.68% and Unemployment Insurance at 0.5%), your take-home pay will be significantly less than the gross amount.
What social contributions do employees pay in Tunisia?
Employees in Tunisia pay two mandatory social contributions: the CNSS (Caisse Nationale de Sécurité Sociale) at 9.68% and the Unemployment Insurance Fund contribution at 0.5%, both calculated on gross income and deductible from taxable income. These contributions fund social security and unemployment benefits, and are separate from the income tax brackets which also include a 0.5% Social Solidarity Contribution.
Is there a tax-free threshold in Tunisia?
Yes, Tunisia has a tax-free threshold of 5,000 TND annually; any income below this amount is not subject to income tax. Once you earn above 5,000 TND, the progressive tax system applies, with rates starting at 15.5% and increasing to 40.5% for income above 70,000 TND.
What is the professional expense deduction in Tunisia?
Employees can claim a professional expense deduction of 10% of their salary income after mandatory social contributions, but this deduction is capped at a maximum of 2,000 TND per year. This deduction is applied automatically in the tax calculation and reduces your taxable income.
How many tax brackets does Tunisia have?
Tunisia has 8 income tax brackets ranging from 0% (for income up to 5,000 TND) to 40.5% (for income above 70,000 TND), with the rates including both the Personal Income Tax and the 0.5% Social Solidarity Contribution combined. The progressive system means higher earners pay increasingly higher marginal rates on income within each bracket.
Do expats and remote workers pay the same income tax as residents in Tunisia?
The standard progressive tax brackets apply to resident employees earning salary income in Tunisia. Non-residents have access to a flat rate regime of 20%, but this is excluded from the standard calculator; if you are relocating to Tunisia as a resident, you will be subject to the progressive bracket system described above.
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