2.1ÌýÌýÌýÌý Withholding of income tax
The details provided in the following sections relate to domestic withholding operated through payroll.
See 6.3 for a flat rate regime that applies to foreign employees subject to certain conditions.
2.1.1ÌýÌýÌýÌý Withholding tax agent and direct collection from employees
Resident employers
An employer that is domiciled or established in Tunisia is required to operate withholding tax on salaries paid to employees, and to remit the amounts withheld to tax authorities within the first 28 days of the following month. (Personal Income Tax and Corporate Income Tax Code, Art 52-III, and see 1.1 for details on how to access the relevant legislation.)
The employer acting as a withholding agent should provide employees with a
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:57