Tunisia-Finance Law 2023

Tunisia-Finance Law 2023

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.

​
The above change is effective from January 2023. The system will be updated with the above change soon!

Kindly note the % before 2023 was previously 1%.

 


    • Related Articles

    • Tunisia | 2026 Finance Law

      The Finance Law, Law No.17 of 2025, was signed by the President and published in the Official Gazette No.148 on 12 December 2025. The law introduces several amendments with certain provisions affecting personal income tax and social security ...

    • Tunisia | Draft Finance Law 2026

      The Tunisian government submitted the draft Finance Law for 2026 (projet de loi de finances pour 2026) to the parliament on 15 October 2025. It is expected to be enacted and published in the Official Gazette before 31 December 2025. The effective ...

    • Tunisia | Finance Law 2025 Published in Official Gazette

      The Official Journal of the Republic of Tunisia No. 149 of December 10, 2024 published Law No. 48-2024 of December 9, 2024 on the Finance Law for the year 2025. The main payroll tax measures provided for in the new finance law are as follows: ...

    • Madagascar | 2026 Finance Law

      In late December 2025, Madagascar’s Parliament adopted the 2026 Finance Law which has since been promulgated and published. Changes to IRSA include: A new tax rate of 25% has been introduced for taxpayers earning over 4,000,000.00 Ariary per month. ...

    • Mauritania | Finance Law 2025

      The Mauritanian Ministry of Economy and Finance has published the 2025 Finance Law, outlining the government's financial plans for the year. The law, LFI No 2025-001 for 2025, was published on 20 January 2025 and is available in Arabic and French on ...