The following analysis presents a comprehensive overview of the corporate tax regime in Tunisia for 2025. Corporate taxpayers, multinational entities, and advisors considering operations or expansion in Tunisia will find up-to-date statutory rates, minimum taxes, and special contributions relevant for strategic planning.
Corporate Tax System Structure
Tunisia operates a progressive corporate income tax (CIT) system. Companies are taxed on their corporate profits according to varying CIT rates, and additional contributions may apply depending on sector and turnover levels. The Tunisian Dinar (TND) is the currency used for all tax calculations.
Corporate Tax Rates in 2025
Available data shows four principal CIT brackets, though official thresholds for taxable income bands are not disclosed. Instead, sector or activity type typically determines which rate applies.
| CIT Rate (%) | Notes |
|---|---|
| 10% | Frequently applies to export-oriented and some specified activities |
| 20% | Applicable to standard trading and service companies (specific assignments by activity) |
| 35% | Commonly applied to banks, financial institutions, some insurance activities |
| 40% | Applied to certain regulated or sensitive sectors |
Note: Income thresholds for each band are not officially published. Refer to sector guidance and the most recent Ministry of Finance announcements for allocation by activity.
Minimum Corporate Tax
| Minimum Tax Rate (%) | Basis | Applicable Companies |
|---|---|---|
| 0.2% | Local turnover (incl. VAT) | Companies subject to 20%, 35%, or 40% CIT that report a loss, or if calculated CIT is lower than this minimum |
| 0.1% | Gross turnover | Companies taxed at 10%, or selling regulated products with gross margin ≤ 6% |
Supplementary Corporate Contributions
In addition to the base CIT, supplementary taxes and social contributions may arise. These are significant for high-turnover companies or entities in the financial sector.
| Name | Rate (%) | Impacted Companies | Basis / Special Condition |
|---|---|---|---|
| Social Solidarity Contribution (SSC) | 3% | CIT at 10%, 15%, or 20% | FY22–FY24 results, declared from FY23–FY25 |
| Social Solidarity Contribution (SSC) | 4% | CIT at 35% or 40% | FY22–FY24 results, declared from FY23–FY25 |
| Conjunctural Contribution (General) | 2% | Turnover ≥ 20 million TND in 2023; CIT at 15% in 2023 | On FY24 taxable income, due FY25 |
| Conjunctural Contribution (Financial Sector) | 4% | Banks, financial & insurance institutions | FY23 & FY24 taxable income (min 10,000 TND); due FY24 & FY25 |
Currency Conversion Reference
Where USD comparisons are needed, use an approximate rate of 1 TND = $0.32 (2025 market average). For instance, 10,000 TND ≈ $3,200 USD.
Interpretation Guidelines
- The type of company, nature of activity, and reported income or turnover critically influence the applicable tax rates and contributions.
- Surtaxes are not flat but may be triggered based on reporting thresholds, sector classification, loss positions, or specific regulatory assignments.
- Some contributions—particularly the conjunctural and social solidarity charges—are temporary but relevant through at least the 2025 fiscal year.
- The minimum tax ensures a base fiscal charge even when companies are loss-making or report minimal income tax liability.
Pro Tips for Corporate Taxpayers in Tunisia
- Review the sector classification: Ensure your business activity is correctly categorized to avoid unexpected changes in tax rate assignments or minimum taxation rules.
- Plan for surtaxes in fiscal filings: Budget for social solidarity and conjunctural contributions, especially if operating in finance, insurance, or with higher turnover.
- Monitor fiscal year deadlines: Declarations for special contributions must be submitted in the year following the fiscal year end – mark FY23 to FY25 for compliance tracking.
- Be aware of minimum tax traps: Even loss-making companies may face mandatory minimum taxes based on turnover – forecast accordingly during downturns.
Official Information Resource
For official notices, regulatory updates, and the latest forms, visit the Tunisian Ministry of Finance.
To summarize, Tunisia applies a progressive set of CIT rates directed by sector and activity, with additional social and conjunctural contributions that apply based on company type, turnover, and recent fiscal years. Even in loss years, minimum corporate taxes may be required. Careful classification and fiscal planning are essential given the complexities around surtaxes and sector-specific obligations. Staying current with official bulletins remains a best practice for compliance.