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Tunisia's transfer pricing regulations require related-party transactions to comply with the arm's-length principle. Mandatory filing applies to companies with cross-border intercompany transactions exceeding TND 200 million turnover and transactions over TND 100,000.

Tunisia's standard CIT rate increased to 20% under Finance Law 2025. Companies must file annual returns and make three provisional instalment payments.

Foreign companies carrying out activities in Tunisia must understand when they create a Permanent Establishment (PE). The analysis starts with Tunisian domestic law (Article 2 of the Tax Code and Note Commune n°2/2015), then considers applicable Double Tax Treaties.

Foreign companies entering Tunisia must choose between a subsidiary (separate legal entity) or a branch (extension of the parent company). Each structure has distinct tax, legal, and operational implications.

Explore the key clarifications introduced by Tunisia’s Circular Note No. 13/2026 regarding Wealth Tax, including financial assets, business holdings, worldwide wealth and valuation issues.

The Tunisian government issued two major decrees (No. 67 & 68/2026) introducing a 5% yearly increase in base salaries and allowances, along with a new SMIG for 2026-2028. This article covers employer obligations, the cumulative mechanism, and critical technical issues (retroactive pro-rated calculations). By Luca Pacioli, collaborating firm of Andersen Global in Tunisia.