Individual - Foreign tax relief and tax treatiesLast reviewed - 31 December 2022
Foreign 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.
See the Withholding taxes section in the Corporate summary for a list of countries with which Tunisia has a DTT.