Tunisia

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Tax authorities

Ministry of Finance
Place du Gouvernement, La Kasbah 1008, Tunis
Tel: (+216) 71 57 18 88
Fax: (+216) 71 57 23 90
Website: www.portail.finances.gov.tn

Tax rates at a glance

(As of September 2012)

Corporate income tax rate	30% (a)
Capital gains tax rate	30% (a)
Branch profits tax rate
Branch remittance tax rate	N/A

Withholding tax	(b)
Dividends	0%
Interest	20% (b)
Royalties from patents and licences, technical services fees etc.	15% (b)

Net operating losses (years)
Carryback	n/a
Carryforward	4 (c)

35% for certain banking and financial institutions; investment companies; insurance and reinsurance companies; companies operating in the hydrocarbons sector; factoring companies; and telecommunications companies; 10% for agriculture and fishing companies; 10% from 1 January 2011 for companies that are wholly or partially engaged in exports, companies established in Economic Activities Parks (free zones) and international trade companies on profits derived from exports.There will be a five-year reduction in the corporate income tax rate from 30% or 35% to 20% for a company that lists at least 30% of its share capital between January 1 2010 and December 31 2014.
The rate can be reduced under a tax treaty.
Losses resulting from depreciation may be carried forward indefinitely.