Tunisia

Extension of the social solidarity contribution (SSC) measures to 2026

From personal income tax (PIT) perspective, the Finance Law 2026 has extended the SSC of 0.5% for the revenues realised over 2026.

As of 1 January 2027, SSC will be due at the rate of 1% of the net revenue, unless new changes are provided by the Finance Law 2027.

Extension of the scope of the wealth tax 

The Finance Law 2026 extends the wealth tax to cover, in addition to immovable assets, the movable assets. Also, the wealth tax rate is updated as follows: 

• 0.5% for assets valued between 3 million and 5 million Tunisian dinars (TND).
• 1% for assets valued at more than TND 5 million.