Accounting & Tax Compliance in Tunisia
Statutory accounts under the Système Comptable des Entreprises (SCE), VAT filings, and corporate tax returns aligned to the 25 March / 25 June filing calendar.
TunisiaCurrency
TND (Tunisian dinar) — not freely convertible; cross-border transfers subject to exchange controls under the Code des Changes
Corporate tax rate
20% standard · 10% for wholly exporting companies and crafts/farming/fishing/export activities · 35%–40% for specific regulated sectors (banking, finance, insurance, telecom)
VAT standard rate
19%
Legal forms
SARL · SUARL · SA
Bookkeeping standard
Système Comptable des Entreprises (SCE)
Annual filing
Annual corporate income tax return due 25 March following year-end
How accounting and tax compliance work in Tunisia
Tunisia taxes resident companies at a standard 20% corporate income tax rate — raised from 15% effective 1 January 2024 — with a reduced 10% rate for wholly exporting companies and for crafts, farming, fishing and certain export activities, and higher rates of 35% or 40% for specific sectors including banking, financial services, insurance and telecommunications (with a further 4% permanent contribution on taxable profit for those regulated sectors from 2026). VAT is levied at a standard 19%, with reduced rates of 13% and 7% on specified goods and services.
Tunisia's operational complexity runs through capital mobility as much as tax: Central Bank authorization requirements for most cross-border transfers sit alongside a corporate tax system that splits every company onto an exporting or non-exporting track from formation.
Discuss your Tunisia accounting setupRate structure and what it applies to
20% standard · 10% for wholly exporting companies and crafts/farming/fishing/export activities · 35%–40% for specific regulated sectors (banking, finance, insurance, telecom)
- Central Bank authorization for cross-border transfers — — beyond freely-repatriated profits and equity-sale proceeds, most transfers require Central Bank of Tunisia clearance via an authorized intermediary bank, with eligibility tracing back to the original investment declaration
- Dual CIT track by exporting status — — wholly exporting companies (régime totalement exportateur) pay 10% corporate tax against the 20% standard rate, a structural choice made at formation rather than adjustable mid-year
- Foreign staff quota — under the Investment Law — capped at 30% of executive positions for the first three years, 10% from year four, with a minimum of four foreign executives always permitted per company subject to Ministry of Employment authorization
- CNSS rate differential — — 17.07% standard employer rate versus 16.57% for wholly exporting industrial companies, plus the 0.5% unemployment insurance fund contribution introduced in 2025
Rates that apply in Tunisia
| Rate | Applies to |
|---|---|
| 19% | Standard rate — most goods and services |
| 13% and 7% | Reduced rate(s) — defined categories of goods and services |
Système Comptable des Entreprises (SCE), and when an audit is required
Statutory bookkeeping in Tunisia follows Système Comptable des Entreprises (SCE). Statutory audit (commissaire aux comptes) required for SA, SARL and SUARL meeting 2 of 3 thresholds for two consecutive years: total balance sheet TND 1.5 million, revenue TND 2 million, average 30 employees (Decree 2006-1546).
Confirm your audit obligationAnnual accounts and registration
Annual corporate income tax return due 25 March following year-end, extended to 25 June for public companies and for private companies subject to statutory audit.
Entity registration runs through the Registre National des Entreprises (RNE) one-stop platform; APII (Agence de Promotion de l'Industrie et de l'Innovation) for industrial projects, typically taking 1–2 weeks (commonly cited as 5–10 working days after complete document submission).
Plan your filing calendarFrequently asked questions
Talk to a Tunisia accounting expert
The Central Bank authorization requirement is the single most consequential planning variable for foreign investors in Tunisia, because its cost is deferred: a poorly documented investment declaration at entry becomes a repatriation delay at exit, years after the decision that caused it. Companies should register the investment declaration correctly from day one and route any transfer beyond ordinary profit repatriation through the authorization process well ahead of the intended transfer date.