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Individual - Significant developments
Last reviewed - 15 August 2025Social solidarity contribution (SSC)
The SSC rate was decreased from 1% to 0.5% for the periods of fiscal year (FY) 23 to FY25. The said decrease shall apply for the salaries (including any taxable fringe benefits) paid as of 1 January 2023.
The said decrease is provided only for the years FY23 to FY25. Subject to further changes in the coming years, the withholding tax (WHT) rate on SSC due as of 1 January 2026 shall be 1%.
Revision of PIT progressive scale:
The Finance Law for 2025 revises the personal income tax (PIT) scale for individuals as follows:
|
Revenue range |
Rate up to 2024 |
Rate as from 01.01.2025 |
|
0 à 5.000 Dinars |
0% |
0% |
|
5.000,001 à 10.000 Dinars |
26% |
15% |
|
10.000,001 à 20.000 Dinars |
25% |
|
|
20.000,001 à 30.000 Dinars |
28% |
30% |
|
30.000,001 à 40.000 Dinars |
32% |
33% |
|
40.000,001 à 50.000 Dinars |
36% |
|
|
50.000,001 à 70.000 Dinars |
35% |
38% |
|
Au-delà de 70.000 Dinars |
40% |
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