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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Tunisia /1. Payroll basics / 1.3 Key reporting requirements and deadlines
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1.3 Key reporting requirements and deadlines


Tunisia

Monthly tax return

When filing monthly tax returns, the employer should provide the following details:

  1. Ìý

    •ÌýÌýÌýÌý The total amount of the taxable salaries paid during the previous month and the corresponding withholding taxes

  2. Ìý

    •ÌýÌýÌýÌý The gross salaries paid to employees during the previous month.

  3. Ìý

    Based on the gross salaries, payroll taxes (see 1.4.2) should be paid. The payroll taxes consist of the vocational training tax (TFP) and the Social Housing Fund's contributions (FOPROLOS) and are levied at the following rates:

  4. Ìý
    1. Ìý

      –ÌýÌýÌýÌý 1% with respect to FOPROLOS

    2. Ìý

      –ÌýÌýÌýÌý 2% with respect to TFP. The tax rate is reduced to 1% when the employer is undertaking manufacturing activities

Monthly

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