This article provides a detailed overview of the individual income tax framework in Tunisia for the year 2025. It covers tax brackets, current rates, and special contributions, summarizing all relevant data for professionals and business owners seeking clarity on the taxation landscape.
Key Features of the Tunisian Individual Income Tax System
The Tunisian individual income tax is assessed on a progressive basis, meaning that higher portions of an individual’s income are taxed at higher rates. The tax is levied on annual income, and rates apply to different income bands. The official currency is the Tunisian Dinar (TND).
Income Tax Brackets and Rates for 2025
Below is a breakdown of the 2025 income tax brackets and corresponding rates in Tunisia. Individuals are taxed according to these bands, with each rate applied incrementally on the portion of income falling within that bracket.
| Income Range (TND) | Income Range (USD) | Rate (%) |
|---|---|---|
| 0 – 5,000 | $0 – $1,620 (1 TND = 0.324 USD) |
0% |
| 5,000.01 – 10,000 | $1,620.01 – $3,240 | 15% |
| 10,000.01 – 20,000 | $3,240.01 – $6,480 | 25% |
| 20,000.01 – 30,000 | $6,480.01 – $9,720 | 30% |
| 30,000.01 – 40,000 | $9,720.01 – $12,960 | 33% |
| 40,000.01 – 50,000 | $12,960.01 – $16,200 | 36% |
| 50,000.01 – 70,000 | $16,200.01 – $22,680 | 38% |
| 70,000.01 and above | $22,680.01 and above | 40% |
USD conversions based on an exchange rate of 1 TND = 0.324 USD. For reference only.
Social Solidarity Contribution (SSC) Surtaxes
In addition to regular progressive income tax, Tunisia levies a Social Solidarity Contribution (SSC) on most taxable incomes:
- 0.5% SSC applies to all taxable income (other than exempt amounts or flat-taxed income) for the period FY2023 to FY2025.
- This is scheduled to increase to 1% SSC from 1 January 2026.
| Surtax Type | Rate (%) | Applicability |
|---|---|---|
| SSC (2025) | 0.5% | Taxable incomes under PIT scale (except exempt/flat-rate incomes) |
| SSC (from 2026) | 1% | As above |
Key Aspects of the Tunisian Tax Assessment
- Basis of Assessment: Tax is based on total annual income earned by individuals.
- Type: Income tax is assessed on a progressive scale; the more you earn, the higher your marginal tax rate.
- Tax-Free Allowance: The first TND 5,000 of annual income ($1,620) is exempt from tax.
- Bracket Progression: Brackets range from 0% up to 40% for income exceeding TND 70,000.
- Special Surtax: An additional Social Solidarity Contribution applies through FY2025 and then increases in 2026.
No official information is provided about required minimum or maximum holding periods connected to individual income taxation in this framework.
Pro Tips for Navigating Individual Income Tax in Tunisia
- If your annual income approaches a new tax bracket, consider legitimate timing or deduction strategies to avoid a jump in your marginal rate.
- Monitor announcements from Tunisian tax authorities for any updates on Social Solidarity Contributions as this rate will increase in 2026.
- Review your income structure to check if any part is subject to flat taxation or exemptions, to optimize your effective tax rate.
- Keep currency fluctuations in mind if you receive foreign income, as TND/USD exchange rates affect overall financial planning and comparisons.
Official Resources
For the most current regulations and official guidance, visit the Tunisian Ministry of Finance: https://www.finances.gov.tn
Tunisia’s tax system leverages a progressive structure with eight distinct brackets and a clear policy on the Social Solidarity Contribution for 2025. The notable tax-free bracket improves planning opportunities, particularly for lower income earners. For higher earners, a combination of progressive rates and upcoming changes to social surtaxes remains an important consideration. All tax planning in Tunisia should be approached with close reference to both official thresholds and periodic regulatory updates.