Tunisia

Individual - Sample personal income tax calculation

Last reviewed - 07 February 2020

Assumptions

  • Employee earning a monthly gross salary of TND 2,000.
  • Two dependent children.

Tax computation

The monthly income tax to be withheld by the employer is calculated as follows:

  TND
Annual gross salary: 2,000 x 12 24,000.00
Less:  
Social security contributions: 24,000 x 9.18% (2,203.20)
Deduction for professional expenses: (24,000 - 2,203.20) x 10%, capped at 2,000 (2,000.00)
Deduction for family chief (300.00)
Deduction for 2 children (200.00)
   
Taxable income 19,296.80
   
Progressive scale:  
From 0 to 5,000.00 5,000.00 x 0%  0
From 5,000.01 to 20,000.00 14,481.80 x 26% 3,717.17
    
Annual income tax 3,717.17
Annual social solidarity contribution 192.96
Monthly income tax: 3,717.17/12 309.76
Monthly social solidarity contribution 16.08
Monthly net salary: 2,000 - (2,000 x 9.18%) - 309.76 - 16.08 1,490.56