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Individual - Sample personal income tax calculation
Last reviewed - 15 August 2025Assumptions
- 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 9.68% |
(2,323.20) |
|
|
Deduction for professional expenses: (24,000 - 2,323.20) x 10%, capped at 2,000 |
(2,000.00) |
|
|
Deduction for family chief |
(300.00) |
|
|
Deduction for 2 children |
(200.00) |
|
|
|
|
|
|
Taxable income |
19,176.80 |
|
|
|
|
|
|
Progressive scale: |
|
|
|
From 0 to 5,000.00 |
5,000.00 x 0% |
0 |
|
From 5,000.01 to 10,000.00 |
5,000.00 x 15% |
750 |
|
From 10.000,001 to 20.000 Dinars |
9,176.8 x 25% |
2,294.2 |
|
Annual income tax |
3,044.2 |
|
|
Annual social solidarity contribution (FY25) |
95,884 |
|
|
Monthly income tax: 3,044.2/12 |
253.683 |
|
|
Monthly social solidarity contribution |
7.990 |
|
|
Monthly net salary: 2,000 - (2,000 x 9.68%) - 253.683 – 7.990 |
1,544.726 |
|
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