Tunisia – Corporate Tax Overview

Last reviewed: July 2025

1. Taxable Period

In Tunisia, the accounting year and the tax year follow the calendar year by default. Companies may request a deviation from this schedule, subject to prior authorisation from the Ministry of Finance.

2. Tax Returns

a) Monthly Returns

Tunisian companies are required to file monthly returns covering:

• Withholding taxes (WHT)

• Value Added Tax (VAT)

• Local taxes (LAT)

• Social lodging tax

• Professional training tax

Filing deadlines:

• Standard: 28th day of the following month

• Electronic filing: 20th day of the following month

Payment:

Filing and payment occur simultaneously.

b) Annual Corporate Income Tax (CIT) Return

• Deadline: 25 March of the following year

• Extended Deadline: 25 June for public liability companies and private liability companies under statutory audit

Payment: Simultaneous with filing

c) Employer’s Declaration

• Deadline: 30 April of the following year

• Must list all fees and salaries paid or accrued, even if unpaid

• No payment is due, but expenses not listed are non-deductible

3. Payment of Corporate Tax

Corporate income tax (CIT) is paid through:

1. Withholding taxes (WHT): deducted at source by the payer

2. Provisional instalments: three instalments (30% of previous year’s CIT) due on 28 June, 28 September, and 28 December, starting from year two of activity

3. Annual return payment

Both WHT and provisional instalments are creditable against final CIT due.

Filing & Payment Methods:

• In person: cash or check

• Mandatory electronic filing: for companies with turnover > TND 1 million

• Optional electronic filing: for smaller companies, payment by bank transfer

4. Tax Audit Framework

The Tunisian tax administration may conduct:

1. Spot tax audits

2. Preliminary audits

3. In-depth audits

a) Spot Tax Audit

Introduced by the Finance Law 2022, spot audits cover a single year, with limited scope (whole or partial taxes). Transfer pricing is excluded.

Key procedures:

• Notification ≥ 15 days before audit

• Duration: 30 days (using company accounts), 60 days otherwise

• Response to audit results: 10 days

• Opposition & conciliation: up to 7 days

If the taxpayer does not respond or disagreement persists, a tax assessment notice is issued within 12 months.

b) Preliminary Tax Audit

• No prior notification, but information requests must be answered within 20 days

• Conducted at tax offices using company documents (excluding accounts)

• Audit report sent within 90 days of information request reply

• Response period: 45 days

• Final tax assessment notice issued within 30 months

Appeals & opposition procedures mirror the spot audit, including recourse to the conciliation commission.

c) In-depth Tax Audit

• Prior notice ≥ 15 days (can extend to 60 days)

• Covers accounts, contracts, and other evidence

• Usually conducted on company premises (tax office optional)

• Duration:

  • 6 months (companies required to maintain accounts)

  • 12 months (other companies)

• Audit report issued at conclusion; responses and appeals follow the preliminary audit timeline

5. Statute of Limitations

The time for tax authorities to audit:

• 4 years: partial omission (errors in taxable base or WHT rates)

• 10 years: total omission (no return filed)

• 6 years: minor omissions or errors below thresholds:

  • TND 200 for companies

  • TND 100 for individuals (real PIT or flat BNC regime)

  • TND 50 for PIT under BIC flat regime

  • TND 25 in other cases

Start date: 1 January of the year following the taxable event.

6. Tax Authority Focus

• Extraordinary transactions: mergers, restructuring, suspensions of business

• Transfer pricing & related-party transactions: increasing scrutiny

Tunisia’s corporate tax regime is structured yet increasingly sophisticated. Companies should maintain complete and accurate records, adhere to filing deadlines, and be prepared for spot, preliminary, or in-depth audits. Proper documentation, timely responses, and understanding of provisional payments and WHT credits can significantly mitigate tax risk.

Led by a Tunisian Chartered Accountant (National Diploma of Accounting Expertise – OECT, Master in Tax Law and Administrative Litigation, International Tax and Transfer Pricing Certificates – IBFD), Luca Pacioli supports Tunisian companies in all types of tax audits: preliminary, in-depth, or spot checks. We combine technical mastery, hands-on experience, and deep knowledge of Tunisian tax law to secure your obligations, negotiate conciliation or tax amnesty, and minimize penalties.

Every engagement is handled with professional rigor, full confidentiality, and a strategic approach tailored to your business.

Know more about our services : Tax Audits Tunisia – Premium Expertise - Luca Pacioli