The investment declaration filed at entry determines whether capital and profit can be repatriated years later. What has to be filed, and what documentation to keep.
- Dual CIT track by exporting status
- CNSS rate differential
- What is the difference between the 20% and 10% corporate tax rate?
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.
What a company pays in Tunisia. Every figure below is published on the Tunisia country page.
| Tunisia | |
|---|---|
| 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% |
| VAT reduced rates | 13% and 7% |
| Accounting standard | Système Comptable des Entreprises (SCE) |
| Currency | TND (Tunisian dinar) — not freely convertible; cross-border transfers subject to exchange controls under the Code des Changes |
What makes it complex in Tunisia
- 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.
- 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.
What is the difference between the 20% and 10% corporate tax rate?
The standard corporate income tax rate is 20% (raised from 15% effective 1 January 2024). Wholly exporting companies — those whose manufactured products or services are entirely destined for use outside Tunisia — qualify for a reduced 10% rate, alongside crafts, farming, fishing and certain other export activities. Specific regulated sectors such as banking, financial services, insurance and telecommunications instead face 35%–40% rates.
Can profits be freely repatriated from Tunisia?
Foreign investors can freely repatriate profits and proceeds from the sale of equity. Other types of cross-border transfer can require authorization from the Central Bank of Tunisia, granted through an authorized intermediary bank, and eligibility depends on the original investment having been properly declared with the Central Bank when it entered the country.
Dual CIT track by exporting status is one of the points HTLC Network handles for clients operating in Tunisia, within a single engagement that covers every other country they operate in — executed locally, governed centrally.
In Tunisia the scope is: Statutory accounts under the Système Comptable des Entreprises (SCE), VAT filings, and corporate tax returns aligned to the 25 March / 25 June filing calendar.
See Accounting & Tax Compliance in Tunisia for the full scope, or the Tunisia country page for the statutory framework across every service.
Figures as published on the HTLC Network country pages, reviewed September 2026 and collected from public sources. They are not a substitute for advice on a specific case and should be verified before being relied on.