Company law
Commercial companies in Tunisia: corporate tax rates and obligations
What is the corporate income tax rate in Tunisia?
The standard rate is 15%, applicable since 2022. It is not, however, a single rate: the law scales taxation by sector.
| Situation | Rate |
|---|---|
| Standard regime | 15% |
| Certain companies benefiting from a reduced rate | 20% |
| Craft trades, fishing, agriculture; regional development zones after the full-deduction period (first 10 years) | 10% |
| Financial sector, telecommunications, insurance, petroleum sector (production, refining, transport, wholesale distribution) | 35% |
Placing a company in one of these categories is not a mere filing formality: it is a point regularly contested during tax audits.
What is the withholding tax on purchases?
Where a company acquires goods from a resident supplier for an amount of at least 1,000 dinars excluding tax, a withholding tax applies.
The rate ranges from 0.5% to 1.5% depending on the purchasing company’s corporate tax rate: 0.5% for companies on a reduced rate, 1% or 1.5% for others according to their situation.
Withholding tax is not an additional tax but an advance payment. Applied incorrectly, however, it becomes a classic source of reassessment, with penalties attached.
What does this mean for the choice of corporate form?
The form chosen — public limited company, limited liability company, single-member company — determines the liability regime of the members, the governing bodies, the rules for transferring shares and the audit requirements.
It also carries concrete consequences in times of difficulty: it is at incorporation that the way a business can later be sold, restructured or handed on is quietly decided.
Obligations not to overlook
- Check annually which corporate tax rate actually applies to your activity, and be able to justify it.
- Apply withholding tax correctly from 1,000 dinars excluding tax on purchases from a resident supplier.
- Keep corporate registers and general meeting minutes up to date: their absence is paid for during a sale or a dispute between shareholders.
- Anticipate compliance with the electronic invoicing obligation introduced by the Finance Act for 2026.
Frequently asked questions
What is the standard corporate income tax rate in Tunisia?
The standard rate is 15%, applicable since 2022, with reduced rates of 20% and 10% for certain activities and a 35% rate for the financial sector, telecommunications, insurance and the petroleum sector.
Which activities benefit from the reduced 10% rate?
Craft trades, fishing and agriculture, together with companies established in regional development zones once the full-deduction period covering the first ten years of activity has expired.
From what amount does withholding tax apply to purchases?
From 1,000 dinars excluding tax on the acquisition of goods from a resident supplier. The rate ranges from 0.5% to 1.5% depending on the purchaser's corporate income tax rate.
Sources
- General overview of taxation — Ministry of Finance of the Republic of Tunisia
- Corporate income tax in Tunisia — Proservy
This article provides general legal information, current as of 19 August 2026. It is not legal advice and does not replace an assessment of your specific situation. Only the texts published in the Official Gazette of the Republic of Tunisia are authoritative.