Tunisia Withholding tax rates
Tunisia Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 12 Aug 2026.
The discharge (libératoire) withholding taxes Tunisia levies under art. 52 of the Code de l'IRPP et de l'IS on payments to persons neither resident nor established in Tunisia - 10% on dividends, 20% on interest generally (10% on loans from non-resident banks), 15% on royalties and other service remuneration, and a punitive 25% where the recipient is resident in a state or territory with a privileged tax regime (paradis fiscaux list set by decree). Administered by the Direction Générale des Impôts, Ministère des Finances.
Compare withholding tax rates across all 34 African countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2021-01-01 |
| Official source | Ministère des Finances (Tunisie), « Système fiscal tunisien — Aperçu général sur la fiscalité », Modalités de paiement de l'IRPP et de l'IS: « La retenue à la source est libératoire pour les personnes non résidentes et non établies en Tunisie ». This page establishes the LIBERATOIRE (final-settlement) character of the withholding for non-residents; it does NOT contain article 52 of the Code de l'IRPP et de l'IS and carries no non-resident rate schedule — the rates below are cited separately on each row |
| Last verified | 2026-08-12 |
| Verification | secondary — Corroborated, but the primary instrument was NOT read (usually the publishing host blocks automated access). The rates rest on practitioner sources, and the series-level citation now says so plainly rather than implying otherwise. Until 2026-08-12 the series source named article 52 of the Code de l'IRPP et de l'IS and a 2026 withholding table against the Ministry of Finance overview page; that page was fetched and contains neither — zero occurrences of "article 52", "art. 52", "redevance" or "royalt". It is now cited only for what it does state: that the withholding is libératoire for non-residents. No official Tunisian host publishes a retrievable text of article 52 (see any row's source for the six URLs checked). |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Tunisia withholds at 10% on dividends, 20% on interest generally (10% on non-resident bank loans), 15% on royalties and service remuneration, and 25% across categories where the recipient sits in a listed privileged-tax-regime jurisdiction, so a caller must name the payment type and check the recipient's jurisdiction; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. Each entry applies 'sauf taux plus favorable prévu par une convention de non double imposition' - unless a more favourable double-tax-treaty rate applies - and for pure service fees a treaty's business-profits article often eliminates the 15% entirely where the provider has no Tunisian permanent establishment. We do NOT serve treaty rates: they are bilateral, run to thousands of country pairs, and applying one is a legal determination rather than a lookup. ALL THESE WITHHOLDINGS ARE FINAL (libératoires) for non-resident, non-established recipients. Where the Tunisian payer bears the tax (prise en charge), the rate is grossed up (10% becomes 11.11%, 15% becomes 17.64%, 25% becomes 33.33%). Interest on deposits and bonds in foreign currency or convertible dinars is domestically exempt. RETRIEVAL NOTE FOR RE-VERIFICATION: finances.gov.tn refuses connections from some hosts and answers others — it was unreachable from the box and returned HTTP 200 to a Windows client on the same day. Treat a fetch failure here as a vantage problem to re-test elsewhere, not as evidence the page has gone.
Get it programmatically
curl https://afriref.dev/v1/tn/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/tn/withholding-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/tn/withholding-taxOther Tunisia series: BCT key policy rate (taux directeur) · TVA standard rate · VAT registration threshold · SMIG · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate (IS) · Legal interest (intérêt légal) · Personal income tax brackets (IRPP) · Statutory social-insurance contributions
The same figure elsewhere: Uganda · Zambia · Algeria · Angola · Benin · all 34