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Tunisia
Individual - Foreign tax relief and tax treaties
Last reviewed - 23 July 2024Foreign tax relief
Foreign tax relief is provided for by:
- The common law. In fact, according to Article 36 of the Income Tax Code, foreign-sourced income that has already been subject to tax in the state of source is exempt from tax in Tunisia.
- The DTTs concluded by Tunisia.
Tax treaties
See the Withholding taxes section in the Corporate summary for a list of countries with which Tunisia has a DTT.
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