Last reviewed - 26 March 2024

Tunisia, officially the Tunisian Republic, is the northernmost country in Africa. It is a Maghreb country and is bordered by Algeria to the west, Libya to the southeast, and the Mediterranean Sea to the north and east. Its area is almost 165,000 square kilometres, with an estimated population of just over 11.8 million. The capital of Tunisia is Tunis.

Modern Standard Arabic is the official language, but Tunisian Arabic is the local vernacular and is considered Tunisia's native language.

The currency is the Tunisian dinar (TND).

In 1869, Tunisia declared itself bankrupt, and an international financial commission took control over its economy. In 1881, the French invaded with an army and forced the Bey to agree to the terms of the 1881 Treaty of Bardo (Al Qasr as Sa'id). With this treaty, Tunisia was officially made a French protectorate.

Tunisia achieved independence from France in 1956 led by Habib Bourguiba, who later became the first Tunisian President. In November 1987, doctors declared Bourguiba unfit to rule and, in a bloodless coup d'état, Prime Minister Zine El Abidine Ben Ali assumed the presidency. He and his family subsequently, further to an intensive campaign of civil resistance, were accused of corruption and plundering the country's money and fled into exile in January 2011.

Tunisia has a diverse economy, ranging from agriculture, mining, manufacturing, and petroleum products to tourism.

Agriculture is a key sector of the Tunisian economy. It provides nearly 10% of the gross domestic product (GDP) and employs almost 15% of the workforce. These performances are the result of major support and modernisation efforts of agricultural and rural activities. The industrial sector accounts for a little less than 30% of GDP and employs one third of the active population. The textile industry is relatively undermined by Asian competition. Tunisian industries are mainly oriented towards export. The local economy is largely focused on services that account for more than 60% of GDP and employs just over half of the labour force. The services sector includes ICT (Information and Communication Technologies) and the tourism industry.

The World Bank Report ‘Doing Business 2020’, which highlights the factors determining the ease of doing business, ranked Tunisia 78th out of a total of 190 countries.

The European Union (EU) is Tunisia's largest trade partner, accounting for 57.9% of its trade in 2020: 70.9% of Tunisia's exports went to the European Union and 48.3% of Tunisia's imports came from the European Union. Tunisia is the European Union’s 35th biggest trade partner, representing 0.5% of the European Union’s total trade with the world in 2020.

Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)


Corporate income tax (CIT) due dates
CIT return due date

25 March;

25 June for public liability companies and private liability companies subject to statutory audit.

CIT final payment due date

25 March or 25 June, depending on the due date of filing tax return.

CIT estimated payment due dates

28 June, 28 September, and 28 December.

Personal income tax (PIT) rates
Headline PIT rate (%)


Personal income tax (PIT) due dates
PIT return due date

See Tunisia's individual tax summary for PIT return due dates.

PIT final payment due date

See Tunisia's individual tax summary for PIT final payment due dates.

PIT estimated payment due dates

See Tunisia's individual tax summary for PIT estimated payment due dates.

Value-added tax (VAT) rates
Standard VAT rate (%)


Withholding tax (WHT) rates
WHT rates (%) (Dividends/Interest/Royalties)

Resident: 10 for individuals and 0 for companies / 0 or 20 / 3 or 10;

Non-resident: 10 / 10 or 20 / 15 or 25

Capital gains tax (CGT) rates
Headline corporate capital gains tax rate (%)

Capital gains are subject to the normal CIT rate.

Headline individual capital gains tax rate (%)

See Tunisia's individual tax summary for capital gain rates.

Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)


Inheritance and gift tax rates
Headline inheritance tax rate (%)


Headline gift tax rate (%)

See Tunisia's individual tax summary for gift tax rates.

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the 'Last reviewed' date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this chart, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this chart or for any decision based on it.