🇹🇳 Tunisia Statutory Tax Guide
Tunisia Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Direction Générale des Impôts (DGI Tunisie).
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📜 Statutory Authority & Legal Framework
In Tunisia, personal income taxation is administered by the Direction Générale des Impôts (DGI Tunisie) under the authority of Code de l’IRPP et de l’IS.
Tunisian progressive IRPP (0% to 35%) with 9.18% CNSS social security contribution.
📊 2026 Progressive Marginal Tax Brackets
Currency: TND| Income Bracket (DT) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Jusqu’à 5,000 DT (0%) | 0.0% | Tax-Free Allowance |
| 5,001 – 20,000 DT (26%) | 26.0% | Tier 2 |
| 20,001 – 30,000 DT (28%) | 28.0% | Tier 3 |
| 30,001 – 50,000 DT (32%) | 32.0% | Tier 4 |
| Plus de 50,000 DT (35%) | 35.0% | Tier 5 |
🛡️ Mandatory Social Security & Pension Contributions
CNSS Sécurité Sociale
Employee Share: 9.2%
Employer Share: 16.6%
Frequently Asked Questions: Tunisia Taxation
What are the income tax brackets in Tunisia? ↓
Tunisia operates a progressive tax system administered by Direction Générale des Impôts (DGI Tunisie) under Code de l’IRPP et de l’IS.
What social security or pension contributions apply in Tunisia? ↓
Mandatory contributions include: CNSS Sécurité Sociale (9.2%).