Tunisia
At a glance
| Corporate Income Tax rate | |
| Standard | 30 % |
| Agriculture | 10 % |
| Hydrocarbon, Telecom, Financial Sector | 35 % |
| VAT (Some activities are exempt from VAT) | 6, 12 or 18 % |
| Employee Payroll Tax rate | |
| Vocational Training Tax | 1 or 2 % |
| Social Housing Promotion Fund Tax | 1 % |
| Withholding Taxes (standard rates) | |
| on dividends | no |
| on services (depending on the nature of the service) | 5 or 15 % |
| on interest | 20 % |
| on royalties | 15 % |
Introduction
Tunisia, officially the Tunisian Republic (al-Jumhūriyya at-Tūnisiyya), is the northernmost country in Africa. It is an Arab country and is bordered by Algeria to the west, Libya to the southeast, and the Mediterranean Sea to the north and east. Its area is almost 165,000 km², with an estimated population of just over 10.3 million. Its name is derived from the capital Tunis located in the north-east. Tunisia is the smallest of the nations situated along the Atlas mountain range. The south of the country is composed of the Sahara desert, with much of the remainder consisting of particularly fertile soil and 1,300 km of coastline. Both played a prominent role in ancient times, first with the famous Phoenician city of Carthage, then as the Africa Province which was known as the "bread basket" of the Roman Empire. Today Tunisia is an export-oriented country as well. It has close relations with both the European Union -with whom it has an association agreement- and the Arab world. Tunisia is also a member of the Arab League and the African union. (Source: Wikipedia)
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