Tunisia income tax rates
Barème de l'impôt sur le revenu des personnes physiques — the progressive annual scale at Article 44 §I of the Code de l'IRPP et de l'IS, as replaced by Article 36 of the loi de finances pour l'année 2025. Applies to the global annual net taxable income of resident individuals.
| Current value | 8 entries — see the API for the full schedule |
|---|---|
| In force from | 2025-01-01 |
| Official source | Loi n° 2024-48 du 9 décembre 2024, portant loi de finances pour l'année 2025, Art. 36 §1 (« Est modifié le barème de l'impôt sur le revenu prévu au paragraphe I de l'article 44 du code de l'IRPP et de l'IS ») et §2 (« Les dispositions du présent article s'appliquent aux revenus réalisés à partir du 1er janvier 2025 ») — texte officiel (Ministère des Finances); traduction française au JORT n° 149 du 10 décembre 2024, pp. 3429-3430 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
EIGHT BANDS, 0% to 40% — this is the scale introduced by the LF2025 and it replaced the old five-band 0/26/28/32/35 scale, so any Tunisian IRPP table topping out at 35% is pre-2025. The statutory table reads: 0 à 5.000 D — 0%; 5.000,001 à 10.000 D — 15%; 10.000,001 à 20.000 D — 25%; 20.000,001 à 30.000 D — 30%; 30.000,001 à 40.000 D — 33%; 40.000,001 à 50.000 D — 36%; 50.000,001 à 70.000 D — 38%; au-delà de 70.000 D — 40%. The law also prints the effective (average) rate at each ceiling: 0%, 7.50%, 16.25%, 20.83%, 23.88%, 26.30%, 29.64%. Bands are ANNUAL and in dinars; they are NOT indexed to inflation, so there is no automatic yearly update — the scale changes only when a finance law rewrites art. 44. NOT CHANGED by the loi de finances 2026 (loi n° 2025-17 du 12 décembre 2025), whose text contains no amendment to art. 44 or to the barème; the 2025 scale is still the one in force for 2026 income. Modelled here as the bare marginal scale: the abattements and déductions that precede it (30% flat abatement on salary and pension income capped at 2.000 D, family allowances for spouse and dependent children, social-security contributions) and the contribution sociale de solidarité — computed as the difference between the tax under the barème with each rate raised by one point and the tax under the plain barème — are NOT included. Salaried income is withheld at source monthly on one-twelfth of the scale. ACCESS: the Ministry PDF at the cited URL is the Arabic official text and has no usable text layer; the barème above was read from the Imprimerie Officielle's digitally-signed French translation, JORT n° 149 du 10 décembre 2024 (https://lake.jort.tn/journal-officiel/fr/2024/149.pdf). doc-fiscale.finances.gov.tn (consolidated code) times out and impots.finances.gov.tn is misconfigured, so there is no reachable official consolidated text of art. 44 — the finance law is the source of record.
Get it programmatically
curl https://afriref.dev/v1/tn/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/tn/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tn/income-taxOther Tunisia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate