République Tunisienne — IRPP, TVA, CNSS/CNAM, Droits de Consommation 2026
💰 IRPP Calculator (Impôt sur le Revenu des Personnes Physiques)
Calculate annual employment income tax under Tunisia's progressive IRPP scale (Code de l'Impôt sur le Revenu des Personnes Physiques et de l'Impôt sur les Sociétés). Top marginal rate: 35%. Tax-free threshold: 5,000 DT/year. All amounts in Tunisian Dinars (TND).
DT
DT
📌 Deductions & Reliefs:
CNSS employee contributions (9.18%) are tax-deductible. A standard 10% deduction for professional expenses is applied (capped at 2,000 DT/year). Life insurance premiums are deductible (up to 10% of taxable income). Dependant allowances: 150 DT/child (first 4), 100 DT/child (additional). Head of family deduction: 300 DT. The tax-free threshold of 5,000 DT/year means no IRPP on income below this level. Tax year: 1 Jan – 31 Dec.
📊 Barème IRPP 2026
Progressive employment income tax scale for individuals resident in Tunisia, per the Code de l'IRPP et de l'IS as administered by the Direction Générale des Impôts (DGI).
Lower Limit (TND)
Upper Limit (TND)
Fixed (TND)
Rate %
0
5,000
0
0%
5,001
10,000
0
26%
10,001
20,000
1,300
28%
20,001
30,000
4,100
32%
30,001
50,000
7,300
34%
50,001
Above
14,100
35%
📌 Formula:
Impôt = Montant Fixe + Taux × (Revenu Imposable − Limite Inférieure). The first 5,000 TND of annual income is exempt from tax.
🏢 CNSS / CNAM Contribution Rates
Item
Employee
Employer
CNSS Retirement Pension
6.99%
10.07%
CNAM Health Insurance
1.19%
3.18%
Décès (Death/Survivor)
1.00%
0.60%
Work Injury / Family
—
3.75%
Total
9.18%
17.60%
📌 Note:
CNSS (Caisse Nationale de Sécurité Sociale) manages retirement pensions, work injury, and family benefits. CNAM (Caisse Nationale d'Assurance Maladie) manages health insurance. Both employee (9.18%) and employer contributions are tax-deductible for IRPP purposes.
🧾 TVA Calculator (Taxe sur la Valeur Ajoutée)
Standard rate: 19% (Code de la TVA). Reduced rates: 13% and 7% for specific goods. Zero-rated: exports, certain basic foodstuffs. Exempt: financial services, medical services, education.
DT
📌 TVA in Tunisia:
TVA is governed by the Code de la TVA et des Droits de Douane. The standard rate of 19% applies to most goods and services. The reduced rate of 13% applies to certain goods including restaurant services, tourism, and some manufactured products. The 7% rate applies to basic foodstuffs, pharmaceutical products, and certain essential goods. Zero-rated items include exported goods/services and unprocessed agricultural products. Exempt supplies include financial/insurance services, medical services, and educational services.
👥 CNSS / CNAM Calculator (Social Security)
Calculate mandatory social security contributions under the CNSS/CNAM system. Covers retirement pensions, health insurance, survivor benefits, work injury compensation, and family allowances.
DT
📌 CNSS/CNAM Benefits:
The CNSS/CNAM system provides: retirement pension (after minimum 15 years of contributions, at age 62 for men, 57 for women), invalidity pension, survivor's pension (widow/widower and dependent children), death grant, health insurance coverage (CNAM with 70-80% reimbursement), work injury / occupational disease compensation, and family allowances (allocations familiales). Both employee (9.18%) and employer contributions are tax-deductible for IRPP purposes.
🍺 Droits de Consommation Calculator (Excise Duty)
Tunisia excise duties (droits de consommation) under the Code des Droits de Douane. Levied on alcoholic beverages, tobacco, petroleum products, motor vehicles, and sugar-sweetened beverages.
DT
DT
%
📌 Droits de Consommation in Tunisia:
Excise duties are governed by the Code des Droits de Douane and administered by the DGI/Douane. Motor vehicle excise rates vary by engine capacity (5–25% of CIF value). Tobacco products attract both specific (per stick) and ad valorem (45%) excise. Petroleum products are subject to specific taxes plus additional levies. Sugar-sweetened beverages attract 10% ad valorem excise. TVA at 19% is applied on top of the excise-inclusive price.