In this page:
Accounting Rules |
Tax Rates |
Intellectual Property |
Legal Framework |
- Tax Year
From 1 January to 31 December.
- Accounting Standards
Access the Official Tunisian Accounting Plan (in French)
- Accounting Regulation Bodies
The Tunisian Accounting Standards Board
National organization of Auditors
- Accounting Reports
Annual accounts: the balance sheet, the profit and loss account and the notes to the accounts.
The annual report
The statement of source and application of funds (compulsory for large companies).
- Publication Requirements
The Financial Market Council is responsible for monitoring the observance of reporting obligations for companies which make a public appeal for savings, which includes all companies listed on the Stock Exchange, all insurance companies, all banks, companies with more than 100 shareholders, etc. Its role is also to confirm that the information provided or reported conforms to legal and statutory requirements. The field it monitors is probably too large in relation to the resources the Council has at its disposal. Accounts have to be certified annually.
- Professional Accountancy Bodies
The Order of Chartered Accountants in Tunisia
The Company of Accountants in Tunisia
- Certification and Auditing
Companies have to seek a statutory auditor to conduct an annual audit of the financial health of their organization. You can contact Ernst &Young and L'Ordre des Experts Comptables de Tunisie.
- Accounting News
Tunisian news from the EIN website
- Company Tax
- Tax Rate For Foreign Companies
Foreign companies are taxed on the profit they make in Tunisia.
- Capital Gains Taxation
All earned income from capital gains is taxed the same as regular income.
- Main Allowable Deductions and Tax Credits
Expenses are deductible for depreciation or amortization, reserves, rents for premises and equipment, wages, etc. There are tax credits for apprenticeships especially.
- Other Corporate Taxes
Payroll tax: a 1% of employees gross salary (in the manufacturing sector) professional training tax is levied.(2% in other sectors).
- Other Domestic Resources
Consult Doing Business Website, to obtain a summary of the taxes and mandatory contributions.
Country Comparison For Corporate Taxation
||Middle East & North Africa
|Number of Payments of Taxes per Year
|Time Taken For Administrative Formalities (Hours)
|Total Share of Taxes (% of Profit)
- Last Available Data.
|Income tax (IR)
||Progressive rate from 0 to 35%
|TND 0 - 1,500
|TND 1,501 - 5,000
|TND 5,001 - 10,000
|TND 10,001 - 20,000
|TND 20,001 - 50,000
|Over TND 50,000
- Allowable Deductions and Tax Credits
- capital gains on transfers of company shares which are not part of professional assets;
- dividends and assimilated revenue;
- remuneration paid to foreign diplomatic and consular agents if there is a reciprocal agreement;
- interest on deposits or stocks in foreign currency or convertible dinars;
- interest on house purchase savings accounts;
- interest on special savings accounts or debentures, within a certain limit;
- interest on savings accounts for studies;
- capital gains from employees taking up an option to subscribe for capital in IT services, IT engineering and related services companies.
- Special Expatriate Tax Regime
There are no specific tax rates for expatriates.
Learn more about Taxes and Accounting in Tunisia on Globaltrade.net, the Directory for International Trade Service Providers.
- Independence of Justice
- Equal Treatment of Nationals and Foreigners
- The Language of Justice
- Recourse to an Interpreter
- Sources of the Law and Legal Similarities
Tunisian law has various sources: the Constitution, laws voted by Parliament, ministerial decrees and orders, international conventions and treaties ratified by Tunisia. It is largely inspired by French law but also Islamic law.
- Checking National Laws Online
The Ministry of Justice
Learn more about Lawyers and Legal in Tunisia on Globaltrade.net, the Directory for International Trade Service Providers.
- General Information
Doing business In Tunisia
- Opening Hours and Days
Closed on Saturday and Sunday, or only Sunday for shops. Closed for a lunch break, which may be shorter or longer, between 12.30pm and 2.30pm.
During the month of Ramadan and the two summer months (July, August), administrations and companies close in the afternoon.
|New Year's Day
|Aid El Fitr, AID EL IDHA, Mouled ,Ras El Am El Herjri
||Religious holidays which do not have fixed dates
|Islamic New Year
||Change every year
Periods When Companies Usually Close
|End of year holidays
||New Year's Day
||July or August according to the company.
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Last Updates: January 2015