Africa · Tax guide
Tunisia
Tunisia taxes company profits at 15%, with higher rates for banks, insurers, telecoms and oil, charges VAT at 19%, and is extending electronic invoicing. Taxes are administered by the General Directorate of Taxes.
At a glance
- Corporate tax
- 15%
- VAT
- 19%
- Withholding on royalties
- 15%
- Withholding on dividends
- 10%
Higher for banks, insurers, telecoms and oil
Reduced rates for some supplies
Paid to non-residents
Standard rate
Corporate tax
Companies pay 15%, subject to a minimum tax on turnover; banks, insurers, telecoms and oil companies pay more. Three advance instalments are paid and the return is filed by 25 March.
VAT and e-invoicing
Businesses under the real regime charge VAT at 19% and file monthly; very small businesses can use the flat-rate regime. Electronic invoicing through TTN is mandatory for large enterprises and some sectors and is being extended.
Withholding tax
Royalties and fees paid to non-residents carry 15% and dividends 10%, unless a treaty lowers them.
Key dates
- By the 15th (28th for companies) each monthVAT and withholding returns
- 25 MarchCorporate tax return
Figures and sources
4 figures- Standard corporate tax rate15%Under professional review
- Standard VAT rate (reduced 7% and 13%)19%Under professional review
- Withholding on royalties and fees paid to non-residents15%Under professional review
- Withholding on dividends10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Tunisia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Tunisia (a Tunisian chartered accountant) before making compliance decisions.