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The following items of remuneration are exempt from Tunisian personal income tax:

1. Ìý

   (a)ÌýÌýÌýÌý Salaries, wages and allowances paid by foreign countries to staff members seconded to the Tunisian government within the framework of technical cooperation (Personal Income Tax and Corporate Income Tax Code, Art 38-3, and see 1.1 for details on how to access the relevant legislation).

2. Ìý

   (b)ÌýÌýÌýÌý The end of service allowance (3.4) determined in accordance with limits set out:

3. Ìý
   1. Ìý

      (i)ÌýÌýÌýÌý By the labour law.

   2. Ìý

      (Note that Labour Code, Art 22 provides that the end of service allowance is capped at three-month salaries regardless of seniority. However, where sectoral collective agreements or specific agreements (referred to under the provisions of the Labour Code, Arts 38 and 44) provides for a higher cap, the latter will be taken into account for income tax exemption purposes.)

   3. Ìý

      (ii)ÌýÌýÌýÌý Within the framework of the operations of dismissal of employees