The general corporate income tax (CIT) rate in Tunisia was 15 percent as of 2021. The CIT rate was reduced from 25 percent in the previous year by the Finance Law 2021. As of 2021, businesses that were incorporated in Tunisia were subject to different CIT rates according to their sector of activity. Craft activities, export trade, agriculture, and fisheries had a CIT rate of 10 percent. On the other hand, the highest CIT rate (35 percent) was applied to the financial, insurance, telecommunication, and oil sectors.
Corporate income tax (CIT) rate in Tunisia in 2021, by category
Characteristic
Corporate income tax (CIT) rate
General CIT
15%
CIT for craft activities, agriculture and fishing, service or consumer cooperatives, export activities, and others
10%
CIT for companies that enter the Tunis Stock Exchange
20%
CIT for financial sector, insurance, telecommunications, debt collection, oil industry, and others
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PwC. (February 21, 2022). Corporate income tax (CIT) rate in Tunisia in 2021, by category [Graph]. In Statista. Retrieved November 21, 2024, from https://www.statista.com/statistics/1300839/corporate-income-tax-rate-in-tunisia-by-type/
PwC. "Corporate income tax (CIT) rate in Tunisia in 2021, by category." Chart. February 21, 2022. Statista. Accessed November 21, 2024. https://www.statista.com/statistics/1300839/corporate-income-tax-rate-in-tunisia-by-type/
PwC. (2022). Corporate income tax (CIT) rate in Tunisia in 2021, by category. Statista. Statista Inc.. Accessed: November 21, 2024. https://www.statista.com/statistics/1300839/corporate-income-tax-rate-in-tunisia-by-type/
PwC. "Corporate Income Tax (Cit) Rate in Tunisia in 2021, by Category." Statista, Statista Inc., 21 Feb 2022, https://www.statista.com/statistics/1300839/corporate-income-tax-rate-in-tunisia-by-type/
PwC, Corporate income tax (CIT) rate in Tunisia in 2021, by category Statista, https://www.statista.com/statistics/1300839/corporate-income-tax-rate-in-tunisia-by-type/ (last visited November 21, 2024)
Corporate income tax (CIT) rate in Tunisia in 2021, by category [Graph], PwC, February 21, 2022. [Online]. Available: https://www.statista.com/statistics/1300839/corporate-income-tax-rate-in-tunisia-by-type/
