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Individual - Sample personal income tax calculation
Last reviewed - 15 August 2025Assumptions
- 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 9.68% | (2,323.20) | |
| Deduction for professional expenses: (24,000 - 2,323.20) x 10%, capped at 2,000 | (2,000.00) | |
| Deduction for family chief | (300.00) | |
| Deduction for 2 children | (200.00) | |
| Taxable income | 19,176.80 | |
| Progressive scale: | ||
| From 0 to 5,000 | 5,000 x 0% | 0 |
| From 5,000.001 to 10,000 | 5,000 x 15% | 750 |
| From 10,000.001 to 20,000 | 9,176.80 x 25% | 2,294.20 |
| Annual income tax | 3,044.20 | |
| Annual social solidarity contribution (FY25) | 95,884 | |
| Monthly income tax: 3,044.20/12 | 253.683 | |
| Monthly social solidarity contribution | 7.990 | |
| Monthly net salary: 2,000 - (2,000 x 9.68%) - 253.683 – 7.990 | 1,544.726 | |
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