Impact of the 2025 Finance Law on Salaries in Tunisia: Increased CNSS Contributions and New IRPP Scale

The 2025 finance law, adopted on December 9, 2024 (Law No. 48-2024), introduces significant changes for employees and employers in Tunisia. Starting January 1, 2025, new provisions will impact salary calculations, with an increase in CNSS social security contributions and the implementation of a new Personal Income Tax (IRPP) scale. This article details these changes and their implications for Tunisian economic actors.

Increase in CNSS Social Security Contributions:

Contributions to the National Social Security Fund (CNSS) will see a 0.5% increase in gross salary, split between the employee and the employer:

• Employee contribution: It will rise from 9.18% to 9.68%, a 0.5% increase.

• Employer contribution: It will rise from 16.57% to 17.07%, also a 0.5% increase.

This increase in CNSS contributions will have a direct impact on labor costs for businesses and the net salary of employees.

New IRPP Scale:

A new annual Personal Income Tax (IRPP) scale will be applied to income earned from January 1, 2025. The details of this scale, such as income brackets and applicable tax rates, will be communicated later by the competent authorities. It is essential for taxpayers to stay informed of these changes, as they could have a significant impact on their income tax.