Africa · TND
Tunisia
Reviewed 2026-06-21
Top income tax
40%
Self-employed SS
Yes
VAT
19%
Capital gains
10%
Exit tax
No
Nomad visa
No
48
/ 100
Tax efficiency31
Ease to enter50
Ease to exit77
Cost of living92
Internet1
English25
Tunisia taxes residents on worldwide income through a progressive scale topping out at 40 percent, while companies face a 20 percent corporate rate raised from 15 percent under the 2025 Finance Law. Capital gains, dividends, and most personal investment income are generally taxed at a flat 10 percent, and there is no exit tax or CFC regime, though social security is mandatory for the self-employed. The country has no dedicated digital nomad visa, but the government-backed Startup Act offers labelled founders a multi-year corporate tax exemption and other support, and the cost of living is very low.
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate0%
Top rate threshold$23,900
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate9.68%
Employer SS rate17.07%
Indirect & other taxes
VAT standard rate19%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate35%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index29
Internet speed15 Mbps
English proficiencyLow
Civil liberties55
Sources
- PwC Worldwide Tax Summaries — Tunisia Individual Taxes on Personal Income
- PwC Worldwide Tax Summaries — Tunisia Individual Other Taxes (social security, VAT, capital gains, wealth tax)
- PwC Worldwide Tax Summaries — Tunisia Corporate Taxes on Corporate Income
- Startup Tunisia (Government portal) — About the Startup Act
- EF EPI — Tunisia English Proficiency
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.