Tunisia

Taxable period

The taxable period corresponds to the calendar year.

However,:

• capital gains arising from the disposal of immovable properties (expressly designated by the law) are to be declared within three months following the sale operation, and
• capital gains arising from the disposal of shares are to be declared once a year, for the whole transactions made during that year, no later than the end of February of the following year.

Tax returns

Payment of tax

Income tax due on salaries paid by Tunisian established companies to employees, whether resident in Tunisia or not, is to be withheld at source by the employer and paid to the tax authorities no later than the 15th day of the following month if the employer is an individual or the 28th day of the following month (the 20th day of the following month starting from 1 January 2024 for companies that file and pay their tax returns electronically) if the employer is a corporation.

Income tax due on salaries earned by non-Tunisian resident persons working in Tunisia is to be paid through a WHT that will be applied by the employee. The tax is to be paid to the tax authorities no later than the 15th day of the following month.

In all cases, the employees have the obligation to file an annual tax return no later than 5 December of the following year, but no payment is due.

In case of definitive departure of non-Tunisian resident employees, they have to file their annual tax returns during the month preceding their departure.

The date of payment for the other income categories is outlined under Tax returns above.

Tax audit process

The tax audit process is similar to that for corporate taxpayers. See the Tax administration section in the Corporate tax summary. 

Statute of limitations

The statute of limitations are similar to that for corporate taxpayers. See the Tax administration section in the Corporate tax summary.