Methodology - Tunisia (2026)

Educational model - not a DGI assessment, not a tax return, not tax advice. Currency TND.

Employee (salarie)

IRPP is progressive on the LF 2025 scale (carried into 2026): 0% up to TND 5,000, then 15%, 25%, 30%, 33%, 36%, 38% and 40% over TND 70,000/year. Rates apply marginally.
Net taxable income = gross minus the employee CNSS (9.68%) minus the frais professionnels deduction (10% of gross-after-CNSS, capped at TND 2,000/year). Family deductions (chef de famille TND 300, TND 100 per child x4) are not applied in this standard model.
CSS (Contribution Sociale de Solidarite) 2026 is 0.5% of taxable income above TND 5,000 (LF 2026 art. 87; reverts to 1% in 2027).
CNSS RSNA: employee 9.68%, employer 17.07% (raised by LF 2025). Additional employer cost: accident-at-work (1% default, sector-variable 0.4%-4%), TFP 2% (1% manufacturing) and FOPROLOS 1%.
Out of scope: family deductions, the real-expense option, complementary-regime ceilings, and the regime forfaitaire.

The same progressive IRPP scale applies to net profit (revenue minus deductible expenses); the 10% frais professionnels forfait does not apply to business income.
Minimum tax: business income tax is floored at 0.2% of turnover, minimum TND 300/year, due even at a loss. CSS 2026 = 0.5% of net profit above TND 5,000.
PROVISIONAL: self-employed CNSS (RTNS) 14.71% is modelled on net profit capped at 18 x SMIG/month (top class); the real system uses a declared class (SMIG x coefficient).
Out of scope: the regime forfaitaire (turnover <= TND 100,000), VAT, and family deductions.