Tunisia

TN TNDد.ت Arabic
Pros
Strategic Mediterranean location for trade access to European and African markets
Availability of skilled, cost-effective technical talent and engineering professionals
Tax exemptions and incentives for export-oriented businesses and offshore investment structures
Cons
Onerous bureaucratic regulations and slow administrative processes detrimental to entrepreneurial agility
Restrictive currency controls and capital movement limitations regarding profit repatriation
Political volatility and systemic corruption with negative effects on legal certainty and property rights

Long story short: In Tunis, tax control is almost nonexistent for small setups, but the moment your business grows a bit, the tax office smells blood and administrative paperwork becomes a genuine time sink, stamps, approvals, endless back and forth.

On the upside, bribery stays low-key compared to neighboring countries, banks are conservative but stable, and in wealthy districts like La Marsa or Gammarth you'll barely notice any insecurity worth mentioning.

Also worth knowing: patchy infrastructure outside the capital's nice areas, food that's genuinely excellent, and coastline views that make the administrative headaches easier to swallow.

VERYLOW TAX 5.5/10 HOLDING 1.6/10 DIVIDENDPIPELINE 1.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 4.2/10

Will your income be taxed?

Long story short: YES, A LOT.
Income gets fleeced in Tunisia (top marginal rate 40%), but the residency test is surprisingly hands-off.

The bill is brutal for residents; the whole game is simply not to become one by accident.

01.1 Income tax
Personal income tax
0 → 40%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 8 brackets
Bracket (USD)Rate
0 – 1,715exempt
1,715 – 3,43015%
3,430 – 6,86025%
6,860 – 10,29030%
10,290 – 13,72133%
13,721 – 17,15136%
17,151 – 24,01138%
24,011 +40%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

+0.5%
Social Solidarity Contribution (SSC) for the periods FY23 to FY26
+1%
Social Solidarity Contribution (SSC) as of 1 January 2027

Will your wealth be taxed?

Long story short: YES, BUT LIGHTLY.
Capital gains get off easy in Tunisia (15%); the annual wealth tax doesn't (top rate 1%). It nibbles your pile every year, sold or not, and over a long hold the nibbling out-eats the sale tax entirely.

Watch the stock, not just the flow.

02.1 Investment income
Capital gains
15%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesflat
Dividend tax
10%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesflat
Interest income
40%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 1,715exempt
1,715 – 3,43015%
3,430 – 6,86025%
6,860 – 10,29030%
10,290 – 13,72133%
13,721 – 17,15136%
17,151 – 24,01138%
24,011 +40%
02.2 Wealth & estate
Wealth tax
0 → 1%
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesprogressive · threshold 1,029,045
Bracket (USD)Rate
0 – 1,029,045exempt
1,029,045 – 1,715,0750.5%
1,715,075 +1%
Inheritance system
APPLIES
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesheir-based · 5 heir classes
HeirTop rateAllowance
Spouse2.5%
Children2.5%
Siblings5%
Other relatives25%
Non-relatives35%
02.3 Crypto
Crypto · tax regime
UNREGULATED
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesFallback rate: 40% · Cryptocurrency is effectively banned for residents under the 1976 Foreign Exchange Code and a 2018 Central Bank directive. Trading is prosecuted as an illegal exchange operation. While a new Exchange Code (2024) is under review to potentially legalize digital assets, current gains are technically criminal proceeds. If declared, they would be subject to the progressive income tax scale, which has a top marginal rate of 40% for income exceeding 40,000 TND as of the 2025 Finance Law.
Crypto-to-crypto
TAXABLE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentaireseach swap counts as a disposal — gains realised at every trade
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: NO.
Corporate tax in Tunisia is 20%, but the rate isn't what hurts. Misuse of corporate assets is a criminal offense; the textbook case is the French abus de biens sociaux: spend your own company's money on yourself and you can end up prosecuted, even as sole shareholder, because the company is a separate legal person and your consent means nothing.

And the registries are public: your name as shareholder, free to browse.

For an owner-operator, those two together weigh far more than the rate, and unlike the rate they don't negotiate. Run it clean and you're fine; run it casually and you'll get burned.

03.1 Rates
Corporate tax
20%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat · +3% Social Solidarity Contribution for companies subject to 10%, 15%, or 20% CIT (profits realized in 2025) · +4% Social Solidarity Contribution for companies subject to 35% or 40% CIT (profits realized in 2025) · +4% Permanent contribution for banks, financial institutions, insurance, telecom, and car dealers · +2% Conjunctural contribution for companies with annual revenue exceeding TND 20 million (Finance Law 2025)
VAT standard rate
19%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentairessingle rate · no reduced tiers
19%
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairescriminal liability · Article 146 of the Code des Sociétés Commerciales · Tunisia follows the 'Autonomy of the Legal Entity' principle. Under Article 146 of the Code des Sociétés Commerciales (applicable to SUARLs via Article 148), a manager who uses company assets for personal purposes contrary to the company's interest commits a criminal offense. The law considers the company's patrimony distinct from the shareholder's; therefore, a sole owner-manager cannot treat company funds as personal property. This remains a criminal act regardless of the company's solvency, as it is viewed as a breach of the company's independent legal interest.
Shareholders privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre National des Entreprises (RNE)
Directors privacy
PUBLIC PAYWALL
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesRegistre National des Entreprises (RNE)
03.3 Incorporation cost
In this country, the most standard company form is called Société à Responsabilité Limitée (SARL) (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only.
RNE Registration Fee (Immatriculation)
USD 51
JORT Official Gazette Publication
USD 22
Name Reservation and UBO Declaration Fees
USD 14
Professional Incorporation Service (Legal/Consulting)
USD 858
Tax Office Registration and Stamp Duties
USD 34
Total
USD 979

A good fit for a holding?

Long story short: NO.
Tunisia has no treaty network at all, which buries the holding question, full stop.

Every dividend in or out eats the statutory withholding at full rate, and no domestic regime can patch a hole that sits on the source side. Don't park a holding here.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
WORLDWIDE
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Source et informations complémentairesworldwide corporate taxation
Participation exemption
NONE
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno dividend participation exemption regime
CFC rules
NONE
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesno controlled foreign corporation regime · foreign-source corporate income out of scope
04.2 Withholding tax · non-resident
WHT · dividends
10%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
20%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
15%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
25%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
0
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
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Source et informations complémentairesin negotiation
Tax treaty network
origin · TN 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with TN.
Country Status Dividends Interest Royalties
// no treaties match

Easy to come and go?

Long story short: SOME.
Tunisia taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2 Citizenship paths
Residence
5 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesnot available
Birth
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Source et informations complémentairesnot available
Descent
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Source et informations complémentairesnot available
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: PARTLY.
Tunisia has signed most of the standard exchange frameworks and runs a public corporate registry. Your accounts get reported to your home tax office, and your shareholdings sit in the shop window.

Watched on both axes: not wall-to-wall, but don't come here for discretion.

Multilateral reporting frameworks 4/9 active · 2 pending
CRS
CARF
FATCA
2014
MLI
2023
BEPS
MAAC
2014
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Tunisia sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: NO.
Press freedom in Tunisia is locked down (RSF rank #129). Independent media and civic space operate under pressure (when they operate at all), and that kind of grip usually spills over into economic life too.

Small mercy: crypto isn't formally banned.

08.1 Press freedom
Press freedom · RSF index
129/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 43 · ↓ 11 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
e-Dinar
Central Bank of Tunisia
RESEARCH
Project Prosperus
This experiment allowed appraising wholesale CBDC's potential to carry out retail cross-border transfers through cooperation between central and commercial banks to establish efficient processes.
Banque de France, Central Bank of Tunisia
PILOT YES

Connected to the world?

Long story short: POORLY CONNECTED.
The two rails that matter are both dead in Tunisia. Stripe won't onboard you, so card payments mean a foreign structure or a local processor with its own rules. Amazon doesn't deliver either.

Some secondary services run (4/11), but for an online business this is swimming against the current.

Accept payments 2/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 1/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Tunisia. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.