According to the Tunisian common law, an individual is considered as resident in Tunisia in case one of the below stated criteria is met:
- The individual has one's principal residency (domicile) in Tunisia.
- The individual has one's principal dwelling abroad but stays in Tunisia, in a continuous or discontinuous way, respectively, for one period or for several periods, the total duration of which is at least equal to 183 days per calendar year.
According to the DTTs concluded by Tunisia, when by simultaneous application of domestic tax laws of Tunisia and another state signatory of a DTT an individual is considered as resident in both states, then the provisions of the DTT relating to the criteria of determination of the tax residency will prevail. Indeed:
- The individual shall be deemed to be a tax resident only of the state in which one has a permanent home available (habitual residency/dwelling).
- In case the individual has a permanent home available in both states, one shall be deemed to be a resident only of the state with which one's personal and economic relations are closer (centre of vital interests).
- If the state in which the individual has one's centre of vital interests cannot be determined, or if one has not a permanent home available in either state, one shall be deemed to be a resident only of the state in which one stays the most.
- If the three previous mentioned criteria are not met, the individual shall be deemed to be a resident only of the state of which one is a national.
- If the individual is a national of both states or of neither of them, the competent authorities of the contracting states shall endeavour to settle the question by mutual agreement.