Workforce Mobility & Immigration in Tunisia

Work permit and carte de séjour coordination within the Investment Law foreign-staff quota, and Central Bank investment declaration filing at entry.

Tunisia Reviewed September 2026

Currency

TND (Tunisian dinar) — not freely convertible; cross-border transfers subject to exchange controls under the Code des Changes

Free movement

Not applicable — work permit generally required for all nationalities

Main non-EU route

Work permit and carte de séjour required for foreign hires

Registration deadline

Typically within 1–2 weeks of arrival

Housing — single employee

~$300–500/month (1-bed apartment, central districts such as Les Berges du Lac or La Marsa; ~$207–320/month outside the centre)

Housing — family of four

~TND 2,500–4,500/month ($865–1,555) for a modern 3-bed apartment in Les Berges du Lac / Lac 2; furnished family villas in La Marsa start around TND 4,200/month

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Moving workforce into 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.

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Tunisia is not an EU/EEA member

Work permit and carte de séjour required for foreign hires, within the Investment Law quota (30% of executive positions for the first 3 years, 10% from year 4, minimum 4 foreign executives always permitted per company, Ministry of Employment authorization required); processing commonly takes 4–12 weeks

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What sits with the company

Once the right to work is confirmed, payroll registration follows — see our Payroll & Workforce Management in Tunisia guide for the employer registration steps that come next.

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What it costs to house a relocating employee

Figures below are indicative for Tunis, Tunisia's primary market for relocating employees — a company relocating multiple staff should budget by destination city, not a single national number.

Item	Single employee	Family of four
Typical apartment	1-bedroom	3-bedroom
Rent (Tunis)	~$300–500/month (1-bed apartment, central districts such as Les Berges du Lac or La Marsa; ~$207–320/month outside the centre)	~TND 2,500–4,500/month ($865–1,555) for a modern 3-bed apartment in Les Berges du Lac / Lac 2; furnished family villas in La Marsa start around TND 4,200/month
Security deposit	Typically 2 months' rent	Typically 2 months' rent

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Frequently asked questions

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.

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.

How many foreign staff can a company employ in Tunisia?

Under the Investment Law, expatriate staff are capped at 30% of executive positions for the company's first three years and 10% from year four onward, with a minimum of four foreign executives always permitted regardless of headcount, subject to Ministry of Employment authorization for each position.

What is the minimum capital to form a SARL versus an SA?

A SARL or SUARL (limited liability company) requires a minimum share capital of TND 1,000. An SA (joint stock company) requires TND 5,000, of which at least a quarter must be paid on formation, with the balance payable within five years.

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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.

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