Tunisia gives retirees one of the best deals in North Africa: if you bring a foreign pension into the country, 80% of it is deducted before tax. Earned income is a different story. Salaries and fees are taxed at up to 40%, and from 2026 Tunisia also has a wealth tax on net assets of TND 3 million or more.
This guide covers Tunisian personal tax for people moving to or living in Tunisia in the 2026 tax year, which runs with the calendar year from 1 January to 31 December 2026.
The key question is simple. Is your income earned in Tunisia, or paid from abroad and already taxed there? Work done in Tunisia is taxed on the full scale; foreign income often isn't.
What's changed: the Finance Law for 2025 (Law 2024-48) replaced the five-band income tax scale with eight bands from 0% to 40%, raising the top rate from 35% to 40% on income above TND 70,000. The Finance Law for 2026 (Law 2025-17, published on 12 December 2025) brings in a wealth tax from 1 January 2026, replacing the 2023 tax on real estate wealth: 0.5% where your net assets are worth TND 3 million to TND 5 million, and 1% above TND 5 million. It also keeps the solidarity contribution for individuals at a reduced half point for 2026, and raises the deduction for Tunisian-scheme pensions from 25% to 30% in 2027, 40% in 2028 and 50% in 2029. The 80% deduction for foreign pensions transferred to Tunisia is unchanged.
📋 Tunisia tax at a glance for 2026
Topic | Details |
|---|---|
Tax system | Residents are taxed on worldwide income. Foreign income counts as "other income" only if it wasn't taxed in its country of origin |
Tax year | The calendar year. This guide covers 1 January to 31 December 2026 |
Income tax rates | 0% to TND 5,000, then 15%, 25%, 30%, 33%, 36%, 38% and 40% above TND 70,000, plus a 0.5% solidarity contribution |
All-in on a US$100k salary | About 43% (TND 300,000 at about TND 3 to US$1, single, including CNSS) |
Foreign pensions | 80% deducted if the pension is transferred to a Tunisian bank or postal account |
Capital gains | Shares: 10%, or 15% for unlisted shares sold within a year or so of buying. Property: 15% within five years, 10% after |
Wealth and inheritance | Wealth tax of 0.5% to 1% on net assets of TND 3 million or more, from 2026. Inheritance duty of 2.5% to 35% |
Residence at a glance | Getting in: easy (a main home in Tunisia, or 183 days in a calendar year). Leaving: file and pay in the month before you go; no exit tax |
Double tax treaties | More than 50 published, including the UK, France, Germany, Italy, Canada and the US |
Foreign pensions: the 80% deduction
A pension paid from abroad can be taxed on just a fifth of its value, with no special status or application.
Image 1 — a foreign pension brought into Tunisia is 80% tax free
Under article 37 of the income tax code, the taxable amount of a foreign pension or annuity is worked out after deducting 80% of the gross. There are two conditions:
Transfer: the pension has to be transferred to a bank or postal account in Tunisia, or its import declared.
Proof: you attach the supporting documents to your annual return.
On a US$40k pension (TND 120,000), you're taxed on TND 24,000. That's TND 4,450 of income tax plus TND 95 of solidarity contribution: about 3.8% of the pension.
Other foreign income works differently. Article 36 treats foreign-source income as taxable "other income" only if it wasn't taxed in its country of origin, and article 37 taxes the amounts actually received from abroad. So foreign dividends that suffered tax at source may fall outside the Tunisian charge, while untaxed foreign interest is added to your income and taxed on the scale.
👉 Tax administration: Code de l'IRPP et de l'IS 2026, articles 36 and 37 (in French)
When you become tax resident in Tunisia, and how you stop
Under article 2 of the income tax code, you're resident in Tunisia, and taxed on your worldwide income, if either of these applies:
you have a main home (habitation principale) in Tunisia
you don't have a main home there, but you stay in Tunisia for 183 days or more in the calendar year, in one go or in several visits
The main home test is the one to watch: a home you live in as your main residence can make you resident from the day you move. In the year you arrive, you're taxed on income from the day you settle in Tunisia. In the year you leave, you're taxed on income up to your departure.
When you leave, you have to file a return and pay the tax due in the month before you go. Tunisia doesn't charge an exit tax. Non-residents are taxed only on Tunisian-source income.
Income tax rates for 2026
Salaries, pensions, business profits and other income are added together and taxed on one scale. This is the scale set by the Finance Law for 2025 and still in force for 2026.
Tunisia income tax rates for 2026
Taxable income | Rate | Average rate at the top of the band |
|---|---|---|
Up to TND 5,000 | 0% | 0% |
TND 5,000 to 10,000 | 15% | 7.50% |
TND 10,000 to 20,000 | 25% | 16.25% |
TND 20,000 to 30,000 | 30% | 20.83% |
TND 30,000 to 40,000 | 33% | 23.88% |
TND 40,000 to 50,000 | 36% | 26.30% |
TND 50,000 to 70,000 | 38% | 29.64% |
Over TND 70,000 | 40% | n/a |
Source: Code de l'IRPP et de l'IS, article 44, as amended by article 36 of Law 2024-48 (Finance Law for 2025).
On top of income tax you pay the contribution sociale de solidarité (CSS). For 2026 it's the extra tax you'd pay if every rate on the scale were half a point higher, which works out at about 0.5% of your taxable income. If your only income is a salary or pension and your net income is TND 5,000 or less, you don't pay it.
Employees deduct their compulsory social security contributions, then 10% for professional expenses, capped at TND 2,000 a year. A head of household deducts TND 300, plus TND 100 for each of the first four dependent children.
👉 Tax administration: note commune 1 of 2026 on the solidarity contribution (in Arabic)
Worked example
You're single, resident and work for a Tunisian employer for all of 2026, earning TND 300,000 (about US$100k at TND 3 to the dollar).
CNSS contributions at about 9.18% are TND 27,540. After the TND 2,000 professional expenses deduction, your taxable income is TND 270,460.
Income tax is TND 20,750 on the first TND 70,000 plus 40% of the rest, TND 80,184: a total of TND 100,934. The solidarity contribution adds TND 1,327.
Your all-in bill is about TND 129,801, or 43.3% of your salary (34.1% without CNSS).
Freelancing in Tunisia
Freelance and professional fees are taxed as non-commercial profits on the same scale. You can either keep accounts and be taxed on your real profit, or opt, when you file, to be taxed on a deemed profit of 80% of your gross receipts. Once you've been taxed on your real profit for a year, you can't switch back.
On US$100k of fees (TND 300,000), the 80% option gives a taxable profit of TND 240,000: TND 88,750 of income tax and TND 1,175 of solidarity contribution, about 30%, before your CNSS contributions as a non-salaried worker.
Tunisian businesses that pay you generally withhold 10% of your fees, which counts towards your final bill. The small-business flat-rate regime is for traders, not professions.
Crypto, investments and pensions
Is crypto taxed in Tunisia? There's no specific answer. The income tax code doesn't mention crypto-assets and the tax administration hasn't published guidance, so the treatment of a gain is unclear.
Gains on shares: generally taxed at 10%, or 15% for unlisted shares and fund units sold before the end of the year after you bought them.
Dividends and interest from Tunisia: dividends are taxed at 10% at source and most interest at 20%. Interest on deposits in foreign currency or convertible dinars is exempt.
Property gains: 15% if you sell within five years of buying, 10% after that, with relief for a first sale of a single home under TND 500,000.
Tunisian pensions: 25% is deducted in 2026, rising to 30% in 2027, 40% in 2028 and 50% in 2029. Foreign pensions transferred to Tunisia get the 80% deduction instead.
The new wealth tax. From 1 January 2026 the rate is 0.5% where your net assets are worth TND 3 million to TND 5 million, and 1% above TND 5 million. The law doesn't spell out whether each rate applies to the whole value or only to the slice above the threshold. Residents pay on assets in Tunisia and abroad; non-residents only on Tunisian assets, subject to treaties. Your main home, assets used in your business, cars of 12 fiscal horsepower or less, and bank and post office deposits are exempt (the texts don't say whether deposits held abroad qualify). You declare and pay by the end of June each year. A US$1m portfolio is right at the threshold: TND 2.995 million at the Central Bank rate when we checked.
Inheritance. Tunisia charges registration duty on inheritances and gifts: 2.5% between parents, children and spouses, 5% between siblings, 25% between uncles, aunts, nephews, nieces and cousins, and 35% for anyone else. If the person who dies is resident, worldwide assets are covered, but foreign assets that already bore inheritance duty abroad are excluded, and the deceased's main home is exempt.
👉 Finance Law for 2026 (Law 2025-17), articles 56, 87 and 88 (in French)
👉 Tax administration: note commune 13 of 2026 on the wealth tax (in Arabic)
👉 Code des droits d'enregistrement et de timbre 2025: inheritance duty rates and rules (in French)
Social security
Employees and the self-employed in the private sector are covered by the Caisse Nationale de Sécurité Sociale (CNSS). For salaried staff, the employee's share is generally quoted at 9.18% of gross pay and the employer's at 16.57%, plus work accident insurance. The employee's contributions are deducted before income tax is worked out.
If you're self-employed, you pay CNSS contributions as a non-salaried worker, and they're deductible for income tax. The French social security liaison body CLEISS lists a rate of 14.71% for non-salaried workers, charged on a reference income from one of ten income classes (rates at 1 January 2025). Check your class and the current rate with the CNSS.
👉 CLEISS: social security contributions in Tunisia, employees and the self-employed (in French)
Double tax treaties
Does Tunisia have double tax treaties? Yes. The tax administration's portal publishes more than 50 conventions, including with the UK, France, Germany, Italy, Belgium, Spain, Canada, the United States, China and the UAE, plus a multilateral convention with the other Arab Maghreb Union states.
Staying long term in Tunisia
Tunisia has no digital nomad visa. British citizens can visit for up to 90 days without a visa, and many other nationalities can too. To live in Tunisia for longer, you apply for a residence card for foreigners (carte de séjour) through the Ministry of the Interior.
👉 UK government: Tunisia entry requirements and the 90-day visa-free stay
👉 Ministry of the Interior: procedures, including the residence card for foreigners (in French)
Who is Tunisia good for?
How does Tunisia compare for different kinds of mover? Ratings are relative to the 150+ countries TaxPilot covers, based on 2026 rules and the all-in cost including the solidarity contribution and CNSS. We convert at about TND 3 to US$1: the Central Bank of Tunisia rate was TND 2.9951 when we checked in October 2026.
☑️ Who is Tunisia good for? Tax ratings for expats in 2026
Expat profile | Tunisia rating | Why |
|---|---|---|
Employees | Poor | About 43% all-in on a US$100k salary (TND 300,000) for a single employee: income tax at up to 40%, the 0.5% solidarity contribution and about 9.18% CNSS. Income tax alone is about 34%. |
Freelancers (self-employed) | Poor | About 30% on US$100k of fees if you opt to be taxed on a deemed profit of 80% of your receipts, before your CNSS contributions. Without the option and with few expenses, it's about 38%. The flat-rate regime for small traders doesn't cover professions. |
Retirees | Good | About 15% on a US$40k foreign pension plus US$20k of investment income, if the pension is transferred to Tunisia (so 80% of it is deducted) and the investment income wasn't taxed abroad. The pension alone costs about 3.8%. Inheritance duty starts at 2.5% for close family, which rules out Excellent. |
Crypto gains | Poor | Tunisia has no crypto-specific tax rules and no official guidance, so how a gain is taxed is unclear. The most likely treatment, as foreign income on the 0% to 40% scale, takes about 38% of a US$100k gain. |
Investment income | Moderate | About 22% on a US$1m portfolio: the 4% of income taxed on the scale (if it wasn't taxed abroad) and the 4% of gains at 10%. The new wealth tax starts at TND 3 million, about US$1m: if your assets reach it, the wealth tax would move this rating to Poor. |
Digital nomad visa | Moderate | Tunisia has no digital nomad visa. British and many other visitors can stay for up to 90 days without a visa; to live there longer you need a residence card from the Ministry of the Interior. |
👉 Central Bank of Tunisia: exchange rates (in French)
Filing and deadlines
The tax year is the calendar year, and you file the following year. Deadlines depend on the kind of income you have:
25 February: if you have investment income, rental income or foreign income other than salaries and pensions, and for gains on shares.
25 May: for professions, service providers and anyone with more than one category of income.
5 December: for employees and pensioners, covering Tunisian and foreign salaries and pensions.
End of June: the wealth tax return and payment, if your net assets are TND 3 million or more.
Property gains have their own return, due by the end of the third month after the sale.
Frequently asked questions
Does Tunisia tax foreign income?
Residents are taxed on worldwide income, but foreign income counts as taxable other income only if it wasn't taxed in its country of origin. Foreign salaries and pensions are taxed under their own rules, and a foreign pension transferred to Tunisia has 80% deducted.
How are foreign pensions taxed in Tunisia?
If you transfer the pension to a Tunisian bank or postal account and attach the proof to your return, 80% of the gross amount is deducted and the rest is taxed on the normal scale. On a US$40k pension that's about 3.8% in tax.
What are the income tax rates in Tunisia for 2026?
Income up to TND 5,000 is tax free, then the rates are 15%, 25%, 30%, 33%, 36% and 38%, with 40% on income above TND 70,000. A solidarity contribution of about 0.5% of taxable income is added.
When do I become tax resident in Tunisia?
When you have a main home in Tunisia, or when you stay there for 183 days or more in a calendar year without one. In your first year you're taxed on income from the day you settle in Tunisia.
Does Tunisia have a wealth tax?
Yes, from 1 January 2026. The rate is 0.5% where your net assets are worth TND 3 million to TND 5 million, and 1% above that. Your main home, business assets and bank and post office deposits are exempt.
Does Tunisia have a tax treaty with the UK?
Yes. The UK convention is one of more than 50 published by the Tunisian tax administration, along with France, Germany, Italy, Canada and the United States.
Where to go next
👉 Easiest countries to become tax resident
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
