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Individual - Sample personal income tax calculation
Last reviewed - 26 March 2024Assumptions
- Employee earning a monthly gross salary of TND 2,000.
- Two dependent children.
Tax computation
The monthly income tax to be withheld by the employer is calculated as follows:
| TND | ||
| Annual gross salary: 2,000 x 12 | 24,000.00 | |
| Less: | ||
| Social security contributions: 24,000 x 9.18% | (2,203.20) | |
| Deduction for professional expenses: (24,000 - 2,203.20) x 10%, capped at 2,000 | (2,000.00) | |
| Deduction for family chief | (300.00) | |
| Deduction for 2 children | (200.00) | |
| Taxable income | 19,296.80 | |
| Progressive scale: | ||
| From 0 to 5,000.00 | 5,000.00 x 0% | 0 |
| From 5,000.01 to 20,000.00 | 14,481.80 x 26% | 3,717.17 |
| Annual income tax | 3,717.17 | |
| Annual social solidarity contribution | 192.96 | |
| Monthly income tax: 3,717.17/12 | 309.76 | |
| Monthly social solidarity contribution | 16.08 | |
| Monthly net salary: 2,000 - (2,000 x 9.18%) - 309.76 - 16.08 | 1,490.56 | |
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