On 23 December 2022, the Tunisian
Minister of Finance issued the Decree-Law (Decree-Law No. 79-22) on the Finance
Law for 2023 which was published on the official website of the Ministry of
Finance and Economy.
The most notably change affecting payroll relates to the social solidarity contributions applicable to employees:
• New rate applicable to employees (by means of withholding tax) as of January 2023 to December 2025: 0.5%.
Please note: persons with an annual
income net of deductible expenses equal to or less than 5,000 TND are exempt.
Kindly note the % before 2023 was previously 1%.