Tunisia Corporate Income Tax 2026: Rates, Filing, and Compliance
Fiscalité & Droit
9 sept. 2026
How much corporate tax will your company actually pay in Tunisia?
For foreign investors and companies operating in Tunisia, understanding the corporate income tax (CIT) regime is essential, not only to calculate the tax on profits, but also to anticipate minimum tax, payment deadlines and available tax credits.
CIT Rate:
Under Finance Law 2025, the standard CIT rate is 20% of taxable profit. However, the rate can vary significantly depending on the company's activity :
10%: Handicrafts, agriculture, fisheries
20%: Standard rate for most companies
35%: Payment institutions, automotive, telecommunications
Minimum Tax: what happens If your company makes little or no profit?
A minimum CIT of 0.2% of local turnover (VAT included) applies, with a minimum of 500 DT.
This is separate from the Social Solidarity Contribution (CSS) of 1% (minimum 400 DT).
The minimum tax acts as a floor: it may remain payable even where the ordinary CIT calculated on taxable profit is lower or nil. Any excess minimum tax is neither creditable against future years nor refundable.
Payment Schedule: When Must CIT Be Paid?
CIT is settled through:
3 provisional instalments: 28 June, 28 September, 28 December
Each instalment: 30% of the prior year's CIT
Annual return: Due 25 March of year N+1
Late payment may result in penalties and additional charges, making advance tax planning essential.
Withholding Tax Credits: Can Withholding Tax Reduce Your CIT?
Yes, qualifying withholding taxes and tax advances may be deducted from the provisional instalments.
Legal Basis: IRPP & CIT Code, Article 51 (provisional instalments) and Articles 56-58 (annual declaration).
Why Luca Pacioli?
As a collaborating firm of Andersen Global with IBFD-certified tax expertise, Luca Pacioli provides comprehensive CIT compliance and advisory services.
