Tax authorities
Ministry of Finance
Place du Gouvernement, La Kasbah, Tunis, Tunisia
Tel: +216 1 56-6210
Fax: +216 1 56-3959
Website: www.portail.finances.gov.tn
Tax rates at a glance
(As of September 8 2011)
| Corporate Income Tax |
30% (a) |
| Capital Gains Tax |
30% (a) |
| Branch Tax |
30% (a) |
Withholding Tax |
|
| Dividends |
0% |
| Interest |
20% (b)(c) |
| Royalties |
15% (d) |
| Gross Rents |
5%/15% (e) |
| Management Fees |
5%/15% (f) |
| Branch Remittance Tax |
0 |
Net Operating Losses (Years) |
|
| Carryback |
0 |
| Carryforward |
4 |
- This is the standard rate of corporate income tax. Oil service companies, banks, financial institutions (for example, insurance companies) and telecommunications companies are subject to corporate income tax at a rate of 35%. Handi¬craft, agricultural and fishing companies are subject to corporate income tax at a rate of 10%. Benefits from exports realized on or after January 1 2012 will be subject to corporate income tax at a rate of 10%.
- Withholding tax on interest is applicable to payments to residents and nonresidents.
- The withholding tax rate on interest is 5% for interest paid on loans made by nonresident banks.
- Withholding tax on royalties applies to payments to nonresidents.
- The 5% withholding tax rate on gross rents applies to payments to hotels. The 15% rate applies to other payments to residents and nonresidents.
- The 5% withholding tax rate on management fees applies to payments to residents; the 15% rate applies to payments to nonresidents.
Source: Ernst & Young