Africa
Currency
TND
Corporate Tax
15%
Personal Income Tax
35%
VAT / GST
19%
Standard 15% (reduced from 25%); 35% for banks/financial; 10% agriculture.
Top rate 35% above TND 50k/year; 0-35% scale.
Standard 19%; 13% and 7% reduced.
Dividends
5%
Interest
20%
Royalties
15%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
CNSS ~25.5% (employer ~17% + employee ~9.18%).
Capital Gains Tax
10–20% on gains
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Offshore regime (0% CIT 10 years then reduced). Export incentives. Startup Act.
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