Tunisia

Personal deductions

Childcare expenses

Deduction provided for family chief is TND 300.

Deductions provided for dependent children are TND 100 per child for the first four dependent children starting from 1 January 2019.

Deduction for disabled dependent children is TND 2,000 per child regardless of age and rank.

The taxpayer's children or the taxpayer's adopted children less than 20 years old on 1 January of the tax year are considered as dependent on the taxpayer, provided that they do not have a separate income from the income that serves as the taxation base of the taxpayer.

Dependent parents

A deduction is available for each taxpayer's dependent parent within the limit of 5% of the taxable income with a maximum of TND 450 (TND 150 before Finance Law 2020) per dependent parent, subject to the following conditions:

• The deductible amount is mentioned on the income statement of the beneficiary of the pension which should be filed simultaneously with that of the concerned person.
• The income of the dependent parent(s), increased by the amount of the deduction, does not exceed two times the minimum wage (one times before Finance Law 2020).

Education expenses

A deduction of TND 1,000 per child is available for children who are pursuing higher education without benefit of scholarship and who are less than 25 years old on 1 January of the tax year.

Life insurance premiums

Life insurance premiums are deductible if the insurance contracts contain one of the guarantees listed by the law, within the limit of TND 100,000, subject to the minimum PIT due at the rate of 45% of the PIT due on the income before the deduction.

Mortgage deduction

Interests granted to holders of housing savings contracts are exempt from PIT.

Losses

The net global income shall take into account the deficit observed in one of the income categories that is justified by the keeping of accounting records.

If the global income is not sufficient for the set-off to be completely made, the remainder of the deficit shall be carried over successively to the global income of the following years, up to the limit of the fifth year.