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Government employees

Salaries, wages and allowances paid by foreign countries to staff members seconded to the Tunisian government within the framework of technical cooperation are tax-free (3.1). (Personal Income Tax and Corporate Income Tax Code, Art 38-3, and see 1.1 for how to access the relevant legislation.)

Flat-rate personal income tax

Subject to specific conditions, foreign nationals may qualify, under some regimes, for flat-rated personal income tax treatment. The tax is calculated at the rate of 20% levied on gross salaries (ie without any deduction).

The incentive is available to certain employees of:

1. Ìý

   •ÌýÌýÌýÌý wholly exporting companies

2. Ìý

   •ÌýÌýÌýÌý hydrocarbon companies

3. Ìý

   •ÌýÌýÌýÌý companies operating under the code of financial services rendered to non-residents

It is also available to non-resident employees temporarily assigned to Tunisia for no more than six months.

All of these are discussed further below.

Wholly exporting companies

The flat-rated personal income tax incentive is available to:

1. Ìý

   •ÌýÌýÌýÌý foreign executives

2. Ìý

   •ÌýÌýÌýÌý foreign investors

Foreign executives

The flat rate regime is available to foreign executives