Individual - Foreign tax relief and tax treaties

Last reviewed - 26 March 2024

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.

Tax treaties

See the Withholding taxes section in the Corporate summary for a list of countries with which Tunisia has a DTT.