Compliance Blog, Tunisia

Tunisia Tax Tables and Rates January 2025

Tunisia SMIG Increase

The Official Gazette of the Republic of Tunisia (Issue No. 149, dated 10 December 2024) has published Law No. 48-2024, enacted on 9 December 2024, detailing the Finance Law for 2025.

Key payroll tax measures introduced in the 2025 Finance Law include:

  • Economic Loss of Employment Insurance Fund: A fund to support workers laid off for economic reasons. Both employers and employees contribute a subscription fee of 0.5% of the wage bill, which is reported to the National Social Security Fund.
  • Revised Income Tax Schedule: The Personal Income Tax and Corporate Tax Code income tax schedule has been amended.

These changes will come into effect on 01 January 2025.

Please click here for the link to the Official Gazette.

Personal Income Tax Rates 

The Personal Income Tax tables have been amended as follows:

 

Lower Income Limit Upper Income Limit Income Threshold Marginal
Rate
Tax on Threshold
0.00 5 000.00 0.00 0% 0.00
5 000.00 10 000.00 5 000.00 15% 0.00
10 000.00 20 000.00 10 000.00 25% 750.00
20 000.00 30 000.00 20 000.00 30% 3 250.00
30 000.00 40 000.00 30 000.00 33% 6 250.00
40 000.00 50 000.00 40 000.00 36% 9 550.00
50 000.00 70 000.00 50 000.00 38% 13 150.00
70 000.00 999 9999 999.99 70 000.00 40% 20 750.00

Should you have any questions regarding the Tunisia Tax Tables and Rates January 2025 , please feel free to visit our Support page for more ways to get in touch, or email us at [email protected]

The PaySpace Team