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Tunisia
Africa
Lucky Nomads World Index
60.21 / 100
0.50
Global rank
#163
Corporate tax
20%
Personal tax
40%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index6.7 / 10
- Affordability Index8.3 / 10
- Entry Ease Index5.4 / 10
- Tax Freedom Index4.1 / 100.8
- WiFi Index6.6 / 10
- Admin Ease Index5.4 / 10
- Healthcare Index7.4 / 10
- City Comfort Index7.7 / 10
- WeatherComfort Index7.8 / 10
- Banking Index4.2 / 10
- GeoStability Index6.5 / 10
- Justice & Order Index5.1 / 10
- Quality of Life Index6.7 / 10
- Open Society Index4.0 / 10
- Flight Index4.0 / 10
- Environmental Quality Index6.3 / 10
- English Index3.7 / 10
- Wealth Protection Index6.3 / 10
- AI Access Index5.8 / 10
- Economic Openness Index4.4 / 10
- Market Depth Index5.8 / 10
- ClimateShield Index7.2 / 10
Country snapshot
- Capital
- Tunis
- Population (approx.)
- 12,000,000
- Area (km²)
- 163,610 km²
- Currency code (ISO 4217)
- TND
- Currency name
- Tunisian dinar
- Main airport IATA code
- TUN
- Airport name
- Tunis-Carthage International Airport
General facts
- Minimum monthly cost
- From $776/month
- Main languages
- Arabic
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .tn
- Phone calling code
- +216
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 20%HighWorldwide
- Marginal PIT (personal income tax)
- 40%Very highWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Resident companies taxed on worldwide income under Article 47 of the Code IRPP-IS. Export profits of wholly exporting companies benefit from a substantive 10 percent reduced rate under Loi 72-38 and Loi 2017-8. Foreign-source income of onshore companies generally included in the taxable base subject to DTT relief (over 60 treaties). MLI in force since 1 November 2023. LF 2026 introduced a permanent contribution on onshore banks, telecom, and insurance.
General CIT rate raised from 15 to 20 percent by Loi de Finances 2025 (Loi 48-2024 of 9 December 2024). Reduced 10 percent rate preserved for wholly exporting companies, oil and gas exploration, Free Economic Zone companies (Bizerte and Zarzis), and offshore financial institutions. Banks, financial institutions, and insurance companies taxed at 40 percent (raised from 35 percent). Telecom operators, payment institutions, and hydrocarbon services taxed at 35 percent.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Tax residency under Article 2 Code IRPP-IS: physical presence above 183 days, principal residence in Tunisia, or centre of vital interests. Foreign pensions benefit from an 80 percent exemption under Loi 2006-85 conditional on DTT-source country, Tunisian bank transfer, and 50 percent definitive conversion to TND. Capital gains on Tunisian-source real estate taxed at 10 percent (over 5 years holding) or 15 percent (under 5 years).
Progressive 0 to 40 percent across 8 brackets under the Loi de Finances 2025 scale effective 1 January 2025: 0 percent up to , then 15, 25, 30, 33, 36, 38, and 40 percent above . Foreign employees of wholly exporting companies, Free Zones, oil and gas operators, and offshore financial institutions may opt for a flat 20 percent on gross salary under Loi 2017-8, instead of the progressive scale.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Free Economic Zones Regime (Parcs d Activites Economiques)
AvailableTunisia operates two Free Economic Zones (renamed Parcs d Activites Economiques in 1994) at Bizerte and Zarzis under Loi 92-81 of 3 August 1992.
Newly Created Enterprises 4-Year CIT/PIT Exemption (LF 2024)
AvailableThe Finance Law 2024 introduced a 4-year CIT and PIT exemption for newly created enterprises that filed an investment declaration with the Tunisia…
Offshore Financial Institutions Regime (Loi 85-108)
AvailableTunisia operates a dedicated regime for offshore banking and financial institutions under Loi 85-108 of 6 December 1985.
Tunisia Startup Act (Loi 2018-20)
AvailableThe Tunisia Startup Act (Loi 2018-20 of 17 April 2018, Decret 2018-840 of 11 October 2018) grants labelled startups a full exemption from corporate…
Wholly Exporting Companies Regime (Entreprises Totalement Exportatrices)
AvailableTunisia operates a preferential CIT regime for wholly exporting companies (Entreprises Totalement Exportatrices, WEC) preserved by Loi 2017-8 of 14…
For individuals
Expatriate Flat 20 percent PIT Regime
AvailableForeign employees recruited by wholly exporting companies, by companies established in Free Economic Zones under Loi 92-81, by oil and gas operators…
Newly Created Enterprises 4-Year CIT/PIT Exemption (LF 2024)
AvailableThe Finance Law 2024 introduced a 4-year CIT and PIT exemption for newly created enterprises that filed an investment declaration with the Tunisia…
Foreign Pension 80 percent Exemption
AvailableTunisia exempts 80 percent of foreign-source pensions from Tunisian PIT under Loi 2006-85 of 25 December 2006, conditional on three cumulative…
You either qualify for Tunisia's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Tunisia. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Tunisia lists several residency and mobility routes across business founder routes, work (employer sponsored), retirement routes, family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
5 programmes listed · 5 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Investor Residence Permit 5 Years (Visa de Sejour Temporaire Investisseur)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work Residence Card (Carte de Sejour pour activite salariee)
Retirement routes
1 programmeRetirement-age or pension-linked residence options.
- Available
Retirement Residence Card (Carte de Sejour pour Retraites)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Family Reunification Residence Card (Carte de Sejour pour Regroupement Familial)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Student Residence Card (Carte de Sejour Etudiant)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Tunisia.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.3 / 10Very affordable cost of living
- WeatherComfort Index7.8 / 10Comfortable climate year-round
- City Comfort Index7.7 / 10Comfortable city living environment
Weakest dimensions
- English Index3.7 / 10
- Open Society Index4.0 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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