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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Tax year and useful sites

The Tunisian tax year is the calendar year. Personal income tax is calculated on the total value of incomes and profits carried out by a resident individual during the previous year.

The Tunisian tax administration body is the General Tax Directorate, 'Direction Générale des Impôts'. The social security administration body is the National Social Security Fund 'Caisse Nationale de Sécurité Sociale'.

The Personal Income Tax and Corporate Income Tax Code can be found at the Personal Income Tax and Corporate Income Tax Code. The Labour Code can be found at theLabour Code.

Relevant legislation can be accessed at Gov.tn. The user may switch to the English version of the website by selecting 'English' at the top corner to the left of the page. Then, the user should:

1. Ìý

   •ÌýÌýÌýÌý select the official gazette, ie 'laws, decrees, ministerial orders and notifications', and

2. Ìý

   •ÌýÌýÌýÌý introduce various references to any law/decree into the search criteria

With respect to