Tunisia

Paying Taxes in

Tunisia

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social Security contributions 4 30 16.8% gross salaries 18.7
FODEC (Development of industrial competitiveness tax) 0 paid jointly 1.0% turnover excluding VAT 17.7
Corporate income tax 1 Online filing 64 30.0% taxable income 15.2
Work accident insurance contributions 0 paid jointly 3.8% gross salaries 4.3
TCL (Local municipality tax) 0 paid jointly 0.2% turnover including VAT 4.2
FOPROLOS (social lodging tax) 0 paid jointly 1.0% gross salaries 1.1
TFP (Professional Training Tax) 0 paid jointly 1.0% gross salaries 1.1
Fuel tax 1 0.19/liter fuel consumption 0.7
Stamp duty 0 paid jointly fixed fee (0.15 cents) small amount
Value added tax (VAT) 1 Online filing 50 18.0% value added not included
Vehicle tax 1 various rates small amount
Totals: 8 144 62.9
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