Tax rates
The following progressive personal income tax rates are applicable on an annual basis:
| Income bracket (TND) | Tax rate 2025 |
| Less than 5,000 | 0% |
| Between 5,000 and 10,000 | 15% |
| Between 10,000 and 20,000 | 25% |
| Between 20,000 and 30,000 | 30% |
| Between 30,000 and 40,000 | 33% |
| Between 40,000 and 50,000 | 36% |
| Between 50,000 and 70,000 (the 22 November amendment) | 38% |
| Over 70,000 | 40% |
| Annual income bracket (TND) | Tax rate 2024 |
| Less than 5,000 | 0% |
| Between 5,000 and 20,000 | 26% |
| Between 20,000 and 30,000 | 28% |
| Between 30,000 and 50,000 | 32% |
| More than 50,000 | 35% |
(Personal Income Tax and Corporate Income Tax Code, Art 44-I, and see 1.1 for details on how to access the relevant legislation).
These above rates are applicable on the annual income brackets. For monthly payroll purposes the employer should divide the annual personal income tax by the number of salaries paid during the year to
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Web page updated on 17 Mar 2025 15:35