Tunisia corporate tax rate

What this value means

FOUR-RATE STRUCTURE — 20% / 10% / 35% / 40%. Art. 37 of the LF2025 raised the general IS rate from 15% (set by art. 14 of the LF2021, loi n° 2020-46) to 20%, and §16 makes it apply « aux bénéfices réalisés à partir du 1er janvier 2024 » — RETROACTIVE, hence effective_from 2024-01-01 even though the law is dated December 2024; the first returns at 20% were those filed in 2025. THERE IS NO LONGER A 15% GENERAL RATE: 15% survives only as an option on certain capital gains (art. 49 §I allows the taxpayer to elect 15% of the sale price instead of 20% on the plus-value of art. 45 §II) and in a handful of withholding rates. Current sector split, all within art. 49 §I: (a) 10% — reduced rate for the main-activity profits of artisanal, agricultural, fishing and boat-arming enterprises, purchasing centrals of retail cooperatives, service and consumer cooperatives, and youth/artisanal-fund projects (paragraph 1 of the third paragraph); (b) 35% — paragraph 3, whose list LF2025 §3 rewrote to lead with « les établissements de paiement prévus par la loi n° 2016-48 » and whose second and fourth tirets §4 repealed; the surviving categories are the ones successive finance laws pushed into it, notably telecom network operators, hydrocarbon production/transport/refining and wholesale petroleum-product companies, debt-recovery companies, and — added by art. 29 of the LF2018 — grandes surfaces commerciales, concessionnaires automobiles and franchisés d'une marque ou enseigne commerciale étrangère (except those with ≥30% local integration); (c) 40% — new paragraph 4 inserted by LF2025 §2 for « les banques et les établissements financiers y compris ceux non-résidents prévus par la loi n° 2016-48 du 11 juillet 2016 … à l'exception des établissements de paiement » and for « les entreprises d'assurance et de réassurance, y compris les assurances mutuelles, les entreprises d'assurance et de réassurance takaful ainsi que pour le fonds des adhérents » — i.e. banks and insurers moved from 35% to 40%, payment institutions moved the other way, from 40%'s predecessor list down to 35%. Mining companies were aligned at 20% (LF2025 §15 amending art. 96 of the Code minier) and hydrocarbon-code special regimes referred back to the general code (§14 amending art. 130-5 of the Code des hydrocarbures). ON TOP OF THE RATE: a contribution sociale de solidarité of +1 point (+4 points for the 35%/40% companies, minimum 500 TND) under art. 53 of the LF2018 as amended, and a one-off contribution conjoncturelle of 4% of profits with a 10,000 TND floor for large firms under the LF2026. A 25% minimum IS applies to entities enjoying a full or partial exemption (10% for those otherwise taxed at 20%). NOT CHANGED by the loi de finances 2026 (loi n° 2025-17 du 12 décembre 2025): its text contains no amendment to art. 49. ACCESS: the Ministry PDF at the cited URL is the Arabic official text and is a scanned/RTL document with no usable text layer; the verbatim French wording quoted above was read from the Imprimerie Officielle's digitally-signed « traduction française pour information », JORT n° 149 du 10 décembre 2024 (https://lake.jort.tn/journal-officiel/fr/2024/149.pdf). The consolidated Recueil du Code de l'IRPP et de l'IS lives on doc-fiscale.finances.gov.tn, which times out from outside Tunisia, and the DGI portal impots.finances.gov.tn is misconfigured (« The provided host name is not valid for this server »).

Get it programmatically

curl https://afriref.dev/v1/tn/corporate-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/tn/corporate-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tn/corporate-tax

Other Tunisia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · income tax rates