# Tunisia

 Country code: TN · Currency: TND · Language: 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.

## 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**

| Metric | Value | Detail |
| --- | --- | --- |
| Personal income tax | 0 → 40% | progressive · 8 brackets |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 1,715 | exempt |
| 1,715 – 3,430 | 15% |
| 3,430 – 6,860 | 25% |
| 6,860 – 10,290 | 30% |
| 10,290 – 13,721 | 33% |
| 13,721 – 17,151 | 36% |
| 17,151 – 24,011 | 38% |
| 24,011 + | 40% |

**01.2 Tax residence test**

_A single active rule is enough to make you tax-resident._

| Metric | Value | Detail |
| --- | --- | --- |
| 183-day rule | exists here |  |
| Economic interest | does not exist here |  |
| Family centre | does not exist here |  |
| Habitual abode | exists here |  |
| Extended-stay test | does not exist here |  |

## 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**

| Metric | Value | Detail |
| --- | --- | --- |
| Capital gains | 15% | flat |
| Dividend tax | 10% | flat |
| Interest income | 40% | progressive |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 1,715 | exempt |
| 1,715 – 3,430 | 15% |
| 3,430 – 6,860 | 25% |
| 6,860 – 10,290 | 30% |
| 10,290 – 13,721 | 33% |
| 13,721 – 17,151 | 36% |
| 17,151 – 24,011 | 38% |
| 24,011 + | 40% |

**02.2 Wealth & estate**

| Metric | Value | Detail |
| --- | --- | --- |
| Wealth tax | 0 → 1% | progressive · threshold 1,029,045 |

| Bracket (USD) | Rate |
| --- | --- |
| 0 – 1,029,045 | exempt |
| 1,029,045 – 1,715,075 | 0.5% |
| 1,715,075 + | 1% |

| Metric | Value | Detail |
| --- | --- | --- |
| Inheritance system | APPLIES | heir-based · 5 heir classes |

| Heir | Top rate | Allowance |
| --- | --- | --- |
| Spouse | 2.5% | — |
| Children | 2.5% | — |
| Siblings | 5% | — |
| Other relatives | 25% | — |
| Non-relatives | 35% | — |

**02.3 Crypto**

| Metric | Value | Detail |
| --- | --- | --- |
| Crypto · tax regime | UNREGULATED | Fallback 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 | each swap counts as a disposal — gains realised at every trade |
| FATF travel rule | NOT SIGNED | no 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**

| Metric | Value | Detail |
| --- | --- | --- |
| Corporate tax | 20% | flat · +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% | single rate · no reduced tiers |

**03.2 Regime & registry**

| Metric | Value | Detail |
| --- | --- | --- |
| IP Box · Patent Box | NONE | no IP regime · IP income taxed under standard corporate rules |
| Misuse of corporate assets | CRIMINAL | criminal 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 | Registre National des Entreprises (RNE) |
| Directors privacy | PUBLIC PAYWALL | Registre 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._

| Metric | Value | Detail |
| --- | --- | --- |
| 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**

| Metric | Value | Detail |
| --- | --- | --- |
| Territorial · individuals | WORLDWIDE | worldwide income taxation regardless of source |
| Territorial · corporates | WORLDWIDE | worldwide corporate taxation |
| Participation exemption | NONE | no dividend participation exemption regime |
| CFC rules | NONE | no controlled foreign corporation regime · foreign-source corporate income out of scope |

**04.2 Withholding tax · non-resident**

| Metric | Value | Detail |
| --- | --- | --- |
| WHT · dividends | 10% | non-resident outbound |
| WHT · interest | 20% | non-resident outbound |
| WHT · royalties | 15% | non-resident outbound |
| Tax-haven WHT | 25% | penalty rate · blacklisted destinations |

**04.3 Treaty network**

| Metric | Value | Detail |
| --- | --- | --- |
| Treaties signed | 0 | active |
| Treaties pending | — | in negotiation |

## 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**

| Metric | Value | Detail |
| --- | --- | --- |
| Exit tax | NONE | no triggers active · residence change tax-free · no deemed-disposal mechanism |
| Dual citizenship | ALLOWED | naturalised citizens may keep their existing nationality |

**05.2 Citizenship paths**

| Metric | Value | Detail |
| --- | --- | --- |
| Residence | 5 years | available path to naturalisation |
| Marriage | — | not available |
| Birth | — | not available |
| Descent | — | not available |
| Investment | — | not 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**

| Item | Status | Detail |
| --- | --- | --- |
| CRS | None | — |
| CARF | None | — |
| FATCA | In force | 2014 |
| MLI | In force | 2023 |
| BEPS | Signed | — |
| MAAC | In force | 2014 |
| GLOBAL FORUM | Signed | — |
| EOIR | In force | — |
| CRYPTO TRAVEL RULE | None | — |

## 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**

| Item | Status | Detail |
| --- | --- | --- |
| EMBARGO | Clear | un / us / eu sanctions |
| FATF | Clear | grey / black list |
| EU | Clear | non-cooperative list |
| FRANCE | Clear | ETNC list |
| SPAIN | Clear | tax-haven list |
| PORTUGAL | Clear | favourable regimes |
| BRAZIL | Clear | 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**

| Metric | Value | Detail |
| --- | --- | --- |
| Press freedom · RSF index | 129/180 | score 43 · ↓ 11 ranks year-on-year |

Central bank digital currency

    Program Status Cross-border Sources     e-Dinar

Central Bank of Tunisia

   RESEARCH   —   [announce →](https://www.bct.gov.tn/bct/siteprod/actualites.jsp?id=638%0D%0Ahttps://www.amf.org.ae/en/content/arab-monetary-fund-releases-study-trends-issuing-central-bank-digital-currencies-cbdcs-arab "Announcement")    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   [announce →](https://www.banque-france.fr/en/communique-de-presse/banque-de-france-cooperation-banque-centrale-de-tunisie-successfully-conducts-experiment-use-central "Announcement")

 programs 2

## 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**

| Item | Status | Detail |
| --- | --- | --- |
| Stripe | Not available | card payments |
| PayPal | Available | wallet payments |
| Adyen | Not available | enterprise psp |
| Mollie | Not available | eu payments |
| GoCardless | Not available | direct debit |
| Paddle | Available | merchant of record |

**Bank and move money — 1/3 available**

| Item | Status | Detail |
| --- | --- | --- |
| Wise | Available | multi-currency |
| Revolut | Not available | personal banking |
| Revolut Business | Not available | business banking |

**Buy and sell on Amazon — 1/2 available**

| Item | Status | Detail |
| --- | --- | --- |
| Amazon | Not available | consumer delivery |
| Amazon Seller | Available | 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.

 [   Cape Verde CV  → ](https://stateless.sx/en/country/cv) [   Argentina AR  → ](https://stateless.sx/en/country/ar) [   Dominican Republic DO  → ](https://stateless.sx/en/country/do)

  NOTABLY MORE FAVORABLE Same family of strategies, higher total score.

 [   Brazil BR  → ](https://stateless.sx/en/country/br) [   North Macedonia MK  → ](https://stateless.sx/en/country/mk) [   Armenia AM  → ](https://stateless.sx/en/country/am)

  NOTABLY LESS FAVORABLE Same family of strategies, lower total score.

 [   Puerto Rico PR  → ](https://stateless.sx/en/country/pr) [   St. Vincent & Grenadines VC  → ](https://stateless.sx/en/country/vc) [   Tuvalu TV  → ](https://stateless.sx/en/country/tv)