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Foreign sourced salaries received by residents

Foreign sourced salaries received by resident individuals may be subjected to Tunisian personal income tax only when such salaries have not been subject to tax in the country of source (Personal Income Tax and Corporate Income Tax Code, Art 36, and see 1.1 for how to access the relevant legislation).

In fact, in accordance with the provisions of the Personal Income Tax and Corporate Income Tax Code, Art 36, a resident individual is subjected to personal income tax on their foreign sourced income, but only with respect to such foreign sourced income which has not been subjected to tax at the source country. In other words, foreign sourced income earned by resident individuals does not constitute a component of the global taxable income regardless of the tax rate incurred abroad (Public Ruling 25/2016).

The foreign tax as such incurred is a final taxation. It relieves the income from any Tunisian personal income tax. However, such income should be included in the annual personal income tax return (for information purposes).

Thus, the provisions of Personal