Tunisia

EXPATRIATE AND EMPLOYER TAX COMPLIANCE AND ADVISORY
Tax rate Progressive tax rate : 0% -35% (Income below 5000 Dinars will not be taxed)
Tax period Calendar year
Tax residency / Domicile according to domestic law Subject to the provisions of international conventions and special accords, the income tax is due on 1 January of each year by any natural person having in Tunisia a habitual residence on all of his profits or income earned during the last year.
Are considered as having a habitual residence in Tunisia:
1- persons who have a main dwelling there;
2- persons who, without having a main dwelling in Tunisia, stay there for a period of at least 183 days in a continuous or discontinuous manner during the calendar year;
3- Officials and agents exercising their function or carrying out their duties in a foreign country to the extent that they are not subject in that country to a personal tax on their entire income.
Tax registration Not required
Employment income definition It is understood by remuneration, which is due to the worker in return for the work done for the benefit of his employer.
Remuneration includes basic salary irrespective of the method of calculation and its accessories consisting of indemnities and benefits in cash or in kind, irrespective of whether they are fixed or variable, general or specific, with the exception of allowances having the character of reimbursement of expenses.
Examples of tax exemption Refund of fees if justified and not excessive.
Specific expatriate concession NA
Income of board members Depending on both the type of company and the functions performed in the company.
Tax returns The taxpayer must declare all of his income each year in a single return of income, maximum on December 5 of each year.
Tax payments A withholding tax on income tax is applied and declared monthly by the employer. When filing the annual income tax return, the employee obtains a withholding tax certificate, so that he can deduct the withholding tax from his tax due.
TAX TREATIES
Employment income / income from board members Art 15/16 Model OECD Tax treaties
INTERNATIONAL SOCIAL SECURITY
Cross border employments NA
Exception under Art 16 of Reg. 883/2004
and Art 17 of Reg. 1408/71
NA
Social Security Cost as % from gross salary and absolute amounts 9,18% of gross salary  for employee and 16,57% for employer ,work accident: the rate depends on the activity of the company (between 0.5% and 5%)
IMMIGRATION
Work permit It is necessary to obtain a certificate from the Ministry of Employment for all foreigners working in Tunisia
Visa Are exempted from visa formalities:
1- nationals of the following countries for a stay not exceeding three months: Algeria, Germany, Andorra, Antigua, Argentina, Austria, Bahrain, Barbados, Belgium, Bermuda, Bosnia and Herzegovina, Brazil, Brunei, Bulgaria, Canada, Chile, South of Korea, Ivory Coast, Croatia, Denmark, Dominica, Spain, United States of America, Fiji, Finland, France, Gambia, Greece, Guinea, Honduras, Hong Kong, Hungary, Ireland, Iceland, Italy, Japan, Kiribati , Libya, Liechtenstein, Luxembourg, Macedonia, Malaysia, Maldives, Mali, Malta, Morocco, Mauritius, Mauritania, Monaco, Niger, Norway, Oman, Netherlands, Portugal, Qatar, Romania, United Kingdom of Great Britain and Northern Ireland (for nationals with ordinary passports), Saint Kitts and Nevis, Saint Lucia, Solomon Islands, Senegal, Serbia and Montenegro, Seychelles, Slovenia, Sweden, Switzerland Turkey and the Vatican.
2- Holders of diplomatic and special (service) passports from the following countries: Benin, Brazil, Burkina Faso, Cuba, Jordan, Mexico, Pakistan, Philippines, Poland, Czech Republic, Rwanda, Slovakia, Syria, Taiwan, Thailand, Zimbabwe.
Residency permits / registration certificate When the stay exceeds 3 months, a residence permit is required
Driving license Foreign driving license valid, not subject to restriction, suspension, withdrawal or cancellation /To fulfill the age requirement for obtaining a Tunisian driving license/Verification of the authenticity of the permit with the competent foreign authorities for ATTT specialized services/Reside in Tunisia for foreigners
STOCK OPTION PLAN NA
ARTICLE 15 OF THE OECD MODEL
183 days Stay for a period of at least 183 days in a continuous or discontinuous manner during the calendar year
Notion of employer The employer is the person towards who the employee is in a situation of legal subordination. The tunisian legislation  does not provide for the case of an employee who works for two or more employers of the same group.
Existence of a permanent establishment See the criteria of the tax treaty
In countries where no tax treaty was signed with Tunisia  –> see the Tunisian  criteria of permanent establishment (according to the administrative doctrine, because the Tunisian law does not define the notion of permanent establishment)
-continuity in the time of the services
-the services are multiples and dependents on each other;
-The services form a complete business cycle;
-The services performed require a fixed base of business,
Adel Mohsen Chaabane
Partner
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Direct line: 21671963380
Address: Immeuble Mazars, Rue du Lac Ghar el Melh, 1053, Les Berges du Lac, Tunisie
tn.mazars.com