Living in Tunisia: habitual residence, scale published by the ministry and social protection

The Tunisian Ministry of Finance states that personal income tax (IRPP) is payable by any individual "habitually resident in Tunisia," and that non-residents are subject to it on their Tunisian-source income. The page publishing the tax brackets, from 0 to 35, is undated: its footer states 2019, while the cited measures cover the years 2017 to 2019. Therefore, the figures below should be confirmed with the current legislation before any decision is made.

Usual residence: what the ministry says

The "General Overview of Taxation" page introduces the criterion of habitual residence without defining it or specifying a number of days. This point is not detailed here; it falls under the Personal Income Tax (IRPP) and Corporate Income Tax (IS) codes and should be verified with the Ministry of Finance.

When a person is resident in both France and Tunisia, the 1973 convention, in its consolidated version, stipulates in Article 3 the permanent home. Failing that, or if the center of vital interests cannot be determined, it is the state where they habitually reside. Nationality is then considered, followed by the agreement of the competent authorities. Our page on the convention details these rules.

The income tax scale published by the ministry

The table below reproduces the one on the ministry's website, in Tunisian dinars. The table itself displays the effective rate at each threshold: 19.50 % at 20,000 dinars, 22.33 % at 30,000, and 26.20 % at 50,000. These values are consistent with applying the rates based on income brackets.

The page does not have a publication date. No numerical examples are given here: applying this scale to a real case requires having confirmed the current version, deductions, and family rules, which this page does not detail.

Dividends and inheritances

Among the exemptions from personal income tax, the same page mentions dividends distributed by companies established in Tunisia, which are exempt when their annual amount does not exceed 10,000 dinars. The Franco-Tunisian tax treaty stipulates that dividends are taxable in the recipient's country and may also be taxable in the distributing company's country, depending on its legislation. Article 14 of the treaty does not specify a ceiling; therefore, no withholding tax rate is stated here.

For inheritances, the page indicates that registration fees vary from 2.5 to 35 1 TP3T depending on the degree of kinship, with an exemption for the deceased's main residence up to a limit of 1,000 m². Between France and Tunisia, the treaty assigns real estate to the state where it is located and unspecified assets to the state of the deceased's domicile.

Interest and royalties between France and Tunisia

The convention, in its consolidated version, allows the source state to impose interest, if its domestic legislation so provides, at a rate not exceeding 12 % of the amount paid. For royalties, Article 19 provides for ceilings of 5 %, 15 %, and 20 %, depending on the nature of the rights. Details can be found on our page dedicated to the convention.

Social protection

According to the CLEISS fact sheet, 2025 edition, employers must register their employees with the National Social Security Fund (CNSS) within one month of hiring. For sickness benefits, the insured must have worked at least 50 days during the last two calendar quarters, or 80 days during the last four. For retirement, the fact sheet indicates that employees must be 60 years old and have at least 120 months of contributions. It does not provide contribution rates and does not mention any bilateral agreements with France.

What this page does not cover

It does not detail the definition of residence, the applicable tax scale (confirmed by a dated document), wealth tax, local savings, or residence permits. These matters fall under the Personal Income Tax Code (IRPP) and the Corporate Income Tax Code (IS) and finance laws, and should be verified with the Ministry of Finance. Balmont Conseil is neither a law firm nor a local tax advisor: local tax matters should be assessed with a professional based in Tunisia. French matters, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax domicile and exit tax.

What changes depending on your situation

• Your usual place of residence and home, year by year.
• The nature of your income: salary, dividends from Tunisian companies, interest, royalties.
• The location of your assets, for inheritance purposes.
• Your status: employee registered with the CNSS or not.

The rule depends on your situation. No results are guaranteed.